https://www.taxtmi.com/caselaws?id=461858 SC upheld revival of cancelled GST registration despite procedural delays. Court mandated strict conditions including filing pending returns, paying outstanding dues in cash, and submitting to departmental scrutiny. The ruling prioritizes tax compliance and integration of taxpayers into the GST regime, balancing revenue protection with businesses' operational continuity. Revival is permitted subject to specific safeguards and administrative cooperation. en-us Thu, 18 Apr 2024 00:00:00 +0530 Fri, 02 May 2025 19:18:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461858 SC upheld revival of cancelled GST registration despite procedural delays. Court mandated strict conditions including filing pending returns, paying outstanding dues in cash, and submitting to departmental scrutiny. The ruling prioritizes tax compliance and integration of taxpayers into the GST regime, balancing revenue protection with businesses' operational continuity. Revival is permitted subject to specific safeguards and administrative cooperation. Case-Laws GST Thu, 18 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461858