https://www.taxtmi.com/caselaws?id=787972 Suspension of the petitioner's GST registration effected by issuance of Form GST Reg-17 was quashed as unwarranted; the cancellation proceedings are remitted for fresh decision under the conditional framework in Tvl. Suguna Cut Piece Center. The authority must reconsider the show cause notice applying that framework, including requirements for filing returns, payment of tax, interest and fines/fees, restrictions on adjustment of input tax credit, scrutiny and approval of input tax credit, and conditional revival upon compliance. Revival of registration is to be permitted on fulfillment of the stipulated safeguards and orders are to be passed accordingly. en-us Tue, 10 Mar 2026 00:00:00 +0530 Sat, 14 Mar 2026 08:36:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787972 Suspension of the petitioner's GST registration effected by issuance of Form GST Reg-17 was quashed as unwarranted; the cancellation proceedings are remitted for fresh decision under the conditional framework in Tvl. Suguna Cut Piece Center. The authority must reconsider the show cause notice applying that framework, including requirements for filing returns, payment of tax, interest and fines/fees, restrictions on adjustment of input tax credit, scrutiny and approval of input tax credit, and conditional revival upon compliance. Revival of registration is to be permitted on fulfillment of the stipulated safeguards and orders are to be passed accordingly. Case-Laws GST Tue, 10 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787972