https://www.taxtmi.com/article/detailed?id=10952 Where GST registration was cancelled for prolonged non filing of returns, revival may be granted upon the taxpayer's payment of the outstanding tax and penalty. The court, applying its prior decision, held that payment of outstanding tax and penalty by the petitioner who had defaulted in filing returns justified restoration of registration despite earlier administrative cancellation and limitation objections. en-us Sat, 07 Jan 2023 09:59:31 +0530 Sat, 07 Jan 2023 09:59:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10952 Where GST registration was cancelled for prolonged non filing of returns, revival may be granted upon the taxpayer's payment of the outstanding tax and penalty. The court, applying its prior decision, held that payment of outstanding tax and penalty by the petitioner who had defaulted in filing returns justified restoration of registration despite earlier administrative cancellation and limitation objections. Articles Goods and Services Tax - GST Sat, 07 Jan 2023 09:59:31 +0530 https://www.taxtmi.com/article/detailed?id=10952