https://www.taxtmi.com/caselaws?id=787436 Restoration of a cancelled GST registration was ordered where the Electronic Credit Ledger was unblocked after re-inspection; the court applied writ jurisdiction principles to permit revival of registration by quashing cancellation subject to conditions drawn from the precedent in Tvl.Suguna Cut Piece Center. The court recognised that although revocation under statutory remedy would ordinarily commence (Section 30), factual developments and restoration of the ledger justified exercising Article 226 jurisdiction to restore registration, subject to compliance requirements including filing returns, payment obligations, penalties, restricted ITC utilisation and departmental scrutiny. en-us Wed, 18 Feb 2026 00:00:00 +0530 Thu, 05 Mar 2026 08:41:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787436 Restoration of a cancelled GST registration was ordered where the Electronic Credit Ledger was unblocked after re-inspection; the court applied writ jurisdiction principles to permit revival of registration by quashing cancellation subject to conditions drawn from the precedent in Tvl.Suguna Cut Piece Center. The court recognised that although revocation under statutory remedy would ordinarily commence (Section 30), factual developments and restoration of the ledger justified exercising Article 226 jurisdiction to restore registration, subject to compliance requirements including filing returns, payment obligations, penalties, restricted ITC utilisation and departmental scrutiny. Case-Laws GST Wed, 18 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787436