https://www.taxtmi.com/caselaws?id=788072 Petitioner whose GST registration was cancelled for non-filing of returns was held entitled to a time bound opportunity to seek restoration by furnishing all pending returns and making full payment of tax, interest and late fee under the statutory proviso permitting dropping of cancellation proceedings on compliance; cancellation ground remains failure to furnish returns for six continuous months. The writ succeeded because the appellate dismissal was on limitation not merits; the authority is directed to consider restoration if petitioner applies within two months, and to compute the recovery period under the relevant tax provision from the date of this order with specified exclusions. en-us Wed, 11 Mar 2026 00:00:00 +0530 Mon, 16 Mar 2026 08:42:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788072 Petitioner whose GST registration was cancelled for non-filing of returns was held entitled to a time bound opportunity to seek restoration by furnishing all pending returns and making full payment of tax, interest and late fee under the statutory proviso permitting dropping of cancellation proceedings on compliance; cancellation ground remains failure to furnish returns for six continuous months. The writ succeeded because the appellate dismissal was on limitation not merits; the authority is directed to consider restoration if petitioner applies within two months, and to compute the recovery period under the relevant tax provision from the date of this order with specified exclusions. Case-Laws GST Wed, 11 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788072