https://www.taxtmi.com/caselaws?id=758965 Cancellation of GST registration for non-filing of returns was subjected to conditional restoration. The HC directed the authority to intimate the petitioner of any revenue dues required for revival, allowed time for payment, and required reopening of the portal to enable compliance. If no dues were outstanding, registration was to be restored forthwith; if dues were paid within the permitted time, restoration was also to follow. The cancellation was therefore not maintained unconditionally, and relief depended on compliance with the payment direction. en-us Tue, 09 Apr 2024 00:00:00 +0530 Mon, 12 May 2025 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758965 Cancellation of GST registration for non-filing of returns was subjected to conditional restoration. The HC directed the authority to intimate the petitioner of any revenue dues required for revival, allowed time for payment, and required reopening of the portal to enable compliance. If no dues were outstanding, registration was to be restored forthwith; if dues were paid within the permitted time, restoration was also to follow. The cancellation was therefore not maintained unconditionally, and relief depended on compliance with the payment direction. Case-Laws GST Tue, 09 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758965