https://www.taxtmi.com/caselaws?id=786128 Quashing of GST registration cancellation was directed, with the court holding that restoration is conditional on discharge of outstanding tax liabilities under the Tvl. Suguna principle; result: cancellation order set aside and registration restored subject to payment and compliance as mandated. The court emphasised that the petitioner must report compliance and discharge tax arrears for restoration to take effect. The decision also notes suppression of material facts by the petitioner, reinforcing that interim protection against recovery is not available unless the prescribed conditions are fulfilled. en-us Tue, 20 Jan 2026 00:00:00 +0530 Fri, 06 Feb 2026 09:25:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786128 Quashing of GST registration cancellation was directed, with the court holding that restoration is conditional on discharge of outstanding tax liabilities under the Tvl. Suguna principle; result: cancellation order set aside and registration restored subject to payment and compliance as mandated. The court emphasised that the petitioner must report compliance and discharge tax arrears for restoration to take effect. The decision also notes suppression of material facts by the petitioner, reinforcing that interim protection against recovery is not available unless the prescribed conditions are fulfilled. Case-Laws GST Tue, 20 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786128