https://www.taxtmi.com/caselaws?id=754220 Delayed revocation of cancelled GST registration may be permitted on equitable terms where cancellation for non-filing of returns has serious civil consequences and the assessee seeks to regularise compliance. The Court considered the statutory revocation mechanism, the compliance obligations under the GST framework, and the special procedure introduced for certain cases, and allowed the petitioner to file a revocation application beyond the prescribed period. The permission was made conditional on filing within 30 days and on payment of quantified interest and other statutory penalty or fine, while the dispute over interest was left open for separate challenge. en-us Wed, 06 Mar 2024 00:00:00 +0530 Mon, 05 May 2025 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754220 Delayed revocation of cancelled GST registration may be permitted on equitable terms where cancellation for non-filing of returns has serious civil consequences and the assessee seeks to regularise compliance. The Court considered the statutory revocation mechanism, the compliance obligations under the GST framework, and the special procedure introduced for certain cases, and allowed the petitioner to file a revocation application beyond the prescribed period. The permission was made conditional on filing within 30 days and on payment of quantified interest and other statutory penalty or fine, while the dispute over interest was left open for separate challenge. Case-Laws GST Wed, 06 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754220