https://www.taxtmi.com/caselaws?id=765792 GST registration cancelled for non-filing of returns may be revived through a revocation application under the GST law, provided the taxpayer acts within the prescribed time and cures the defaults. The High Court permitted the petitioner to approach the competent authority under Section 30(2) of the Central Goods and Services Tax Act, 2017, subject to filing pending returns and paying outstanding dues. The competent authority was directed to consider the revocation request in accordance with law, leaving the merits of restoration to be determined administratively. en-us Thu, 05 Dec 2024 00:00:00 +0530 Tue, 08 Jul 2025 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765792 GST registration cancelled for non-filing of returns may be revived through a revocation application under the GST law, provided the taxpayer acts within the prescribed time and cures the defaults. The High Court permitted the petitioner to approach the competent authority under Section 30(2) of the Central Goods and Services Tax Act, 2017, subject to filing pending returns and paying outstanding dues. The competent authority was directed to consider the revocation request in accordance with law, leaving the merits of restoration to be determined administratively. Case-Laws GST Thu, 05 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765792