https://www.taxtmi.com/caselaws?id=766858 Cancellation of GST registration was treated as capable of revocation where the taxpayer had filed returns, paid tax, and expressed readiness to discharge any remaining liability with late fee and interest. The court followed the earlier line of decisions granting restoration on similar facts, subject to compliance with specified conditions. Relief was therefore made conditional on filing pending returns and paying tax, interest and penalty, with restrictions on utilisation of input tax credit until compliance was completed. The cancellation was not treated as an absolute bar to restoration, and revocation of registration was granted on the same terms as the earlier precedent. en-us Fri, 20 Dec 2024 00:00:00 +0530 Fri, 10 Oct 2025 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766858 Cancellation of GST registration was treated as capable of revocation where the taxpayer had filed returns, paid tax, and expressed readiness to discharge any remaining liability with late fee and interest. The court followed the earlier line of decisions granting restoration on similar facts, subject to compliance with specified conditions. Relief was therefore made conditional on filing pending returns and paying tax, interest and penalty, with restrictions on utilisation of input tax credit until compliance was completed. The cancellation was not treated as an absolute bar to restoration, and revocation of registration was granted on the same terms as the earlier precedent. Case-Laws GST Fri, 20 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766858