https://www.taxtmi.com/caselaws?id=758055 GST registration cancelled for non-filing of monthly returns for six months was directed to be revoked, with restoration made conditional on compliance. The taxpayer must file all pending and subsequent returns, pay tax dues, interest, penalty or fee, and observe restrictions relating to use and scrutiny of input tax credit. Following its earlier decision in similar matters, the Court applied the same conditional restoration approach and also required steps to enable portal functionality so compliance could be completed. en-us Wed, 17 Apr 2024 00:00:00 +0530 Mon, 12 May 2025 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758055 GST registration cancelled for non-filing of monthly returns for six months was directed to be revoked, with restoration made conditional on compliance. The taxpayer must file all pending and subsequent returns, pay tax dues, interest, penalty or fee, and observe restrictions relating to use and scrutiny of input tax credit. Following its earlier decision in similar matters, the Court applied the same conditional restoration approach and also required steps to enable portal functionality so compliance could be completed. Case-Laws GST Wed, 17 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758055