https://www.taxtmi.com/caselaws?id=764054 GST registration cancellation for non-filing of returns may be addressed through statutory revocation where the pending returns are furnished and, if any dues exist, paid. Rule 23 of the CGST Rules, 2017 permits revocation of cancellation on compliance with the prescribed requirements. The petitioner expressed readiness to file the outstanding returns, and the competent authority was directed to consider the revocation request in accordance with law. The cancellation was not examined on merits, and the petitioner was left to pursue the statutory remedy within the stipulated time. en-us Tue, 01 Oct 2024 00:00:00 +0530 Tue, 03 Jun 2025 16:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764054 GST registration cancellation for non-filing of returns may be addressed through statutory revocation where the pending returns are furnished and, if any dues exist, paid. Rule 23 of the CGST Rules, 2017 permits revocation of cancellation on compliance with the prescribed requirements. The petitioner expressed readiness to file the outstanding returns, and the competent authority was directed to consider the revocation request in accordance with law. The cancellation was not examined on merits, and the petitioner was left to pursue the statutory remedy within the stipulated time. Case-Laws GST Tue, 01 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764054