https://www.taxtmi.com/caselaws?id=765074 GST registration cancelled for non-filing of returns was restored on the taxpayer's undertaking to clear outstanding dues and penalty within the time allowed. The Court directed reopening of the portal for a limited period to enable payment, and permitted the authorities to communicate the amount payable within that period. If payment was not made, the authorities were given liberty to block the portal again and cancel the registration afresh. The operative effect was conditional restoration of registration rather than unconditional revocation of the cancellation. en-us Mon, 16 Dec 2024 00:00:00 +0530 Wed, 09 Jul 2025 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765074 GST registration cancelled for non-filing of returns was restored on the taxpayer's undertaking to clear outstanding dues and penalty within the time allowed. The Court directed reopening of the portal for a limited period to enable payment, and permitted the authorities to communicate the amount payable within that period. If payment was not made, the authorities were given liberty to block the portal again and cancel the registration afresh. The operative effect was conditional restoration of registration rather than unconditional revocation of the cancellation. Case-Laws GST Mon, 16 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765074