https://www.taxtmi.com/caselaws?id=462594 GST registration cancelled for non-filing of returns may be restored when the taxpayer files pending returns and pays outstanding statutory dues. The High Court noted that cancellation during the COVID-affected period was revocable under Rule 23 of the CGST Rules, 2017, provided the registrant complies with the return-filing and payment requirements. As the petitioner had already deposited the dues and undertook to clear any further amount found payable, conditional relief was granted and the registration was directed to be restored immediately on compliance. en-us Thu, 29 Sep 2022 00:00:00 +0530 Wed, 02 Jul 2025 19:03:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462594 GST registration cancelled for non-filing of returns may be restored when the taxpayer files pending returns and pays outstanding statutory dues. The High Court noted that cancellation during the COVID-affected period was revocable under Rule 23 of the CGST Rules, 2017, provided the registrant complies with the return-filing and payment requirements. As the petitioner had already deposited the dues and undertook to clear any further amount found payable, conditional relief was granted and the registration was directed to be restored immediately on compliance. Case-Laws GST Thu, 29 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462594