https://www.taxtmi.com/caselaws?id=754341 GST registration could be restored only on strict compliance with specified conditions. The petitioner was required to file all pending returns, pay tax dues, interest and belated filing fees, and comply with the directions governing post-cancellation liabilities. The directions also stated that the dues should not be adjusted from unutilised input tax credit, that any available input tax credit would remain subject to scrutiny and approval, and that tax and returns for the post-cancellation period had to be filed. The respondents were directed to make the necessary portal changes to enable compliance. Upon fulfilment of these conditions, the cancelled registration would stand revived. en-us Fri, 07 Jun 2024 00:00:00 +0530 Thu, 20 Jun 2024 09:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754341 GST registration could be restored only on strict compliance with specified conditions. The petitioner was required to file all pending returns, pay tax dues, interest and belated filing fees, and comply with the directions governing post-cancellation liabilities. The directions also stated that the dues should not be adjusted from unutilised input tax credit, that any available input tax credit would remain subject to scrutiny and approval, and that tax and returns for the post-cancellation period had to be filed. The respondents were directed to make the necessary portal changes to enable compliance. Upon fulfilment of these conditions, the cancelled registration would stand revived. Case-Laws GST Fri, 07 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754341