https://www.taxtmi.com/caselaws?id=750723 GST registration cancelled for non-filing of returns may be restored where the default is cured and the taxpayer follows the statutory revocation procedure under the CGST Act. The text notes that after the dues were cleared, the petitioner undertook to apply for revocation, and the court referred to the settled approach that cancellation should not be maintained mechanically when the lapse is capable of being remedied. On those facts, restoration was treated as appropriate so that tax compliance and related business ies could continue, subject to satisfaction of the statutory requirements. en-us Wed, 20 Mar 2024 00:00:00 +0530 Mon, 28 Apr 2025 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750723 GST registration cancelled for non-filing of returns may be restored where the default is cured and the taxpayer follows the statutory revocation procedure under the CGST Act. The text notes that after the dues were cleared, the petitioner undertook to apply for revocation, and the court referred to the settled approach that cancellation should not be maintained mechanically when the lapse is capable of being remedied. On those facts, restoration was treated as appropriate so that tax compliance and related business ies could continue, subject to satisfaction of the statutory requirements. Case-Laws GST Wed, 20 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750723