https://www.taxtmi.com/caselaws?id=786194 Cancellation of GST registration disables filing of GSTR-1 and GSTR-3B, preventing taxpayers from submitting invoice-level and summary returns and from computing or clearing tax dues. The note emphasises that revocation of registration is a precondition to resume return filing and to determine correct liabilities. It records administrative remedies: permission to apply for revocation, a separate application to permit filing of returns, and an application for instalment payment of tax; provisional defreezing of bank accounts is conditioned on filing those applications and furnishing sufficient security. Authorities must dispose of applications within specified short timeframes. en-us Wed, 04 Feb 2026 00:00:00 +0530 Sat, 07 Feb 2026 07:19:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786194 Cancellation of GST registration disables filing of GSTR-1 and GSTR-3B, preventing taxpayers from submitting invoice-level and summary returns and from computing or clearing tax dues. The note emphasises that revocation of registration is a precondition to resume return filing and to determine correct liabilities. It records administrative remedies: permission to apply for revocation, a separate application to permit filing of returns, and an application for instalment payment of tax; provisional defreezing of bank accounts is conditioned on filing those applications and furnishing sufficient security. Authorities must dispose of applications within specified short timeframes. Case-Laws GST Wed, 04 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786194