https://www.taxtmi.com/caselaws?id=443076 Denial of fresh GST registration after cancellation was found unjustified where the taxpayer had later filed returns and sought registration again, because registration relief could be granted on conditions without impeding revenue interests. The Madras HC allowed the petitioner to continue business subject to compliance, including deposit in cash, while preserving the department's right to pursue the pending show-cause notice for levy and recovery of tax relating to the earlier period. The relief on registration was treated as independent of the ongoing assessment and recovery proceedings, which could continue unaffected. en-us Mon, 28 Aug 2023 00:00:00 +0530 Sat, 19 Apr 2025 13:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443076 Denial of fresh GST registration after cancellation was found unjustified where the taxpayer had later filed returns and sought registration again, because registration relief could be granted on conditions without impeding revenue interests. The Madras HC allowed the petitioner to continue business subject to compliance, including deposit in cash, while preserving the department's right to pursue the pending show-cause notice for levy and recovery of tax relating to the earlier period. The relief on registration was treated as independent of the ongoing assessment and recovery proceedings, which could continue unaffected. Case-Laws GST Mon, 28 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443076