https://www.taxtmi.com/caselaws?id=786194 GST registration cancellation may be regularised through an application for revocation, followed by filing pending returns and an application for instalment payment of outstanding liability under Section 80 of the Central Goods and Services Tax Act, 2017. Bank accounts may be defreezed pending disposal of these applications where the taxpayer complies with prescribed timelines and furnishes sufficient security under Rule 159(5) of the Assam GST Rules, 2017. Payments already made may be adjusted against outstanding GST liability. The prescribed process enables taxpayers to restore compliance while seeking structured payment of dues. 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 GST registration cancellation may be regularised through an application for revocation, followed by filing pending returns and an application for instalment payment of outstanding liability under Section 80 of the Central Goods and Services Tax Act, 2017. Bank accounts may be defreezed pending disposal of these applications where the taxpayer complies with prescribed timelines and furnishes sufficient security under Rule 159(5) of the Assam GST Rules, 2017. Payments already made may be adjusted against outstanding GST liability. The prescribed process enables taxpayers to restore compliance while seeking structured payment of dues. Case-Laws GST Wed, 04 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786194