https://www.taxtmi.com/caselaws?id=788285 Challenge concerns revocation of GST registration cancellation; court considered petitioner's illness-based non-filing explanation and willingness to comply. Court ordered conditional restoration: technical reactivation to permit filing, specified timelines for filing outstanding returns and paying tax dues with interest and fee, and a prohibition on utilising unapproved input tax credit pending departmental scrutiny and approval. Failure to meet conditions will terminate the restoration. Registration was restored subject to these conditions, enabling the petitioner to regularise tax compliance under supervisory restrictions. en-us Wed, 11 Feb 2026 00:00:00 +0530 Thu, 19 Mar 2026 08:59:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788285 Challenge concerns revocation of GST registration cancellation; court considered petitioner's illness-based non-filing explanation and willingness to comply. Court ordered conditional restoration: technical reactivation to permit filing, specified timelines for filing outstanding returns and paying tax dues with interest and fee, and a prohibition on utilising unapproved input tax credit pending departmental scrutiny and approval. Failure to meet conditions will terminate the restoration. Registration was restored subject to these conditions, enabling the petitioner to regularise tax compliance under supervisory restrictions. Case-Laws GST Wed, 11 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788285