https://www.taxtmi.com/caselaws?id=463138 Cancelled GST registration may be sought to be restored by approaching the competent authorities offline, provided the taxpayer complies with the applicable GST rules. Where registration was cancelled for non-filing of periodic returns, the taxpayer's willingness to file pending returns and pay dues was treated as a basis for considering revocation in accordance with law. The authorities were to process the request only upon compliance with the statutory requirements, and the petitioner was directed to file the application offline within the stipulated time with a copy of the order. en-us Wed, 11 Oct 2023 00:00:00 +0530 Thu, 07 Aug 2025 20:34:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463138 Cancelled GST registration may be sought to be restored by approaching the competent authorities offline, provided the taxpayer complies with the applicable GST rules. Where registration was cancelled for non-filing of periodic returns, the taxpayer's willingness to file pending returns and pay dues was treated as a basis for considering revocation in accordance with law. The authorities were to process the request only upon compliance with the statutory requirements, and the petitioner was directed to file the application offline within the stipulated time with a copy of the order. Case-Laws GST Wed, 11 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463138