https://www.taxtmi.com/caselaws?id=762862 GST registration cancellation and the appellate refusal to restore registration were interfered with on the peculiar facts, where the taxpayer had received show-cause notices and filed a reply but sought a return to regular business. The Court balanced the revenue's interest in bringing the assessee back into the formal tax regime with the need to permit restoration, and set aside both orders. It directed that all pending GST returns for the period of cancellation be filed and costs be paid as a condition for consideration of revocation of registration. en-us Thu, 28 Nov 2024 00:00:00 +0530 Tue, 08 Jul 2025 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762862 GST registration cancellation and the appellate refusal to restore registration were interfered with on the peculiar facts, where the taxpayer had received show-cause notices and filed a reply but sought a return to regular business. The Court balanced the revenue's interest in bringing the assessee back into the formal tax regime with the need to permit restoration, and set aside both orders. It directed that all pending GST returns for the period of cancellation be filed and costs be paid as a condition for consideration of revocation of registration. Case-Laws GST Thu, 28 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762862