https://www.taxtmi.com/caselaws?id=786925 Cancellation of GST registration was challenged where sole ground was failure to furnish returns for a continuous six month period; no finding of fraud, suppression or tax evasion was made. The legal approach prioritises restoration subject to completion of statutory compliance: petitioner must file returns for the default period and pay taxes, interest, late fees, penalties, costs and charges within a limited timeframe, and the assessing officer must enable portal access to facilitate compliance. Failure to meet these conditions results in reinstatement of the cancellation order and dismissal of the petition. en-us Tue, 17 Feb 2026 00:00:00 +0530 Sat, 21 Feb 2026 09:29:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786925 Cancellation of GST registration was challenged where sole ground was failure to furnish returns for a continuous six month period; no finding of fraud, suppression or tax evasion was made. The legal approach prioritises restoration subject to completion of statutory compliance: petitioner must file returns for the default period and pay taxes, interest, late fees, penalties, costs and charges within a limited timeframe, and the assessing officer must enable portal access to facilitate compliance. Failure to meet these conditions results in reinstatement of the cancellation order and dismissal of the petition. Case-Laws GST Tue, 17 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786925