Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment application.

Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment application. https://www.taxtmi.com/highlights?id=96699 Revocation of cancelled GST registration was directed to be pursued by petitioners so they can file blocked GSTR-1 and GSTR-3B returns; outcome: court granted liberty to apply for revocation and for permission to file returns. Petitioners may apply for payment of outstanding tax by instalments under the statutory scheme; outcome: bank accounts will be defrozen on filing such application and providing sufficient security. Security must satisfy the regional GST rule on security for tax recovery. Administrative outcome: petitioners given one week to file applications and authorities two weeks to dispose of them. en-us Sat, 07 Feb 2026 18:07:46 +0530 Sat, 07 Feb 2026 18:07:45 +0530 TaxTMI RSS Generator Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment application. https://www.taxtmi.com/highlights?id=96699 Revocation of cancelled GST registration was directed to be pursued by petitioners so they can file blocked GSTR-1 and GSTR-3B returns; outcome: court granted liberty to apply for revocation and for permission to file returns. Petitioners may apply for payment of outstanding tax by instalments under the statutory scheme; outcome: bank accounts will be defrozen on filing such application and providing sufficient security. Security must satisfy the regional GST rule on security for tax recovery. Administrative outcome: petitioners given one week to file applications and authorities two weeks to dispose of them. Highlights GST Sat, 07 Feb 2026 18:07:46 +0530 https://www.taxtmi.com/highlights?id=96699