https://www.taxtmi.com/caselaws?id=754288 Cancellation of GST registration for non-filing of returns may be reconsidered where the taxpayer later files pending returns and regularises dues. The stated approach is pragmatic: keeping registration cancelled can prevent business operations and invoice generation, which may also hinder revenue recovery. The taxpayer should be allowed to cure the default by filing all outstanding returns and paying tax, interest, fine and penalty, where applicable. On compliance with the stipulated conditions within the time granted, the cancellation, refusal to revoke registration, and related appellate order were set aside and registration was directed to be restored. en-us Thu, 13 Jun 2024 00:00:00 +0530 Thu, 08 Jan 2026 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754288 Cancellation of GST registration for non-filing of returns may be reconsidered where the taxpayer later files pending returns and regularises dues. The stated approach is pragmatic: keeping registration cancelled can prevent business operations and invoice generation, which may also hinder revenue recovery. The taxpayer should be allowed to cure the default by filing all outstanding returns and paying tax, interest, fine and penalty, where applicable. On compliance with the stipulated conditions within the time granted, the cancellation, refusal to revoke registration, and related appellate order were set aside and registration was directed to be restored. Case-Laws GST Thu, 13 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754288