https://www.taxtmi.com/caselaws?id=760788 GST registration cancelled for non-filing of returns and non-payment of tax may be restored where insolvency proceedings explain the delay in seeking revocation, and the authority raises no objection subject to law. The Court directed the petitioner to file the revocation application, accompanying draft returns and pay the remaining tax, with liberty to file manually if online filing caused difficulty. The registering authority was required to consider the application within a fixed time, giving the petitioner a limited opportunity to regularise compliance and seek restoration of registration. en-us Wed, 16 Oct 2024 00:00:00 +0530 Fri, 04 Jul 2025 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760788 GST registration cancelled for non-filing of returns and non-payment of tax may be restored where insolvency proceedings explain the delay in seeking revocation, and the authority raises no objection subject to law. The Court directed the petitioner to file the revocation application, accompanying draft returns and pay the remaining tax, with liberty to file manually if online filing caused difficulty. The registering authority was required to consider the application within a fixed time, giving the petitioner a limited opportunity to regularise compliance and seek restoration of registration. Case-Laws GST Wed, 16 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760788