https://www.taxtmi.com/caselaws?id=782063 GST registration cancelled for non-filing of periodic returns was restored after the assessee filed the pending returns and paid the tax, interest and late fee. The Court noted that the record and affidavit confirmed full compliance, including filing and payment of outstanding dues up to August 2025, and that revocation of cancellation was warranted. Once the default was cured, the basis for sustaining the cancellation no longer survived, so the cancellation order and the appellate order rejecting the challenge were quashed and registration was directed to be restored. en-us Fri, 14 Nov 2025 00:00:00 +0530 Mon, 24 Nov 2025 08:57:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782063 GST registration cancelled for non-filing of periodic returns was restored after the assessee filed the pending returns and paid the tax, interest and late fee. The Court noted that the record and affidavit confirmed full compliance, including filing and payment of outstanding dues up to August 2025, and that revocation of cancellation was warranted. Once the default was cured, the basis for sustaining the cancellation no longer survived, so the cancellation order and the appellate order rejecting the challenge were quashed and registration was directed to be restored. Case-Laws GST Fri, 14 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782063