https://www.taxtmi.com/caselaws?id=788283 Revocation of a cancelled GST registration is recommended with conditions permitting restoration while protecting revenue. Restoration is subject to enabling portal access, filing all outstanding returns within four weeks, payment of tax dues with interest and belated filing fee, prohibition on utilising any input tax credit until departmental scrutiny and approval, and automatic cessation of restoration if conditions are not met. The operative effect is conditional reinstatement of registration contingent on compliance with filing, payment and verification safeguards designed to preserve revenue interest. en-us Tue, 10 Feb 2026 00:00:00 +0530 Thu, 19 Mar 2026 08:59:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788283 Revocation of a cancelled GST registration is recommended with conditions permitting restoration while protecting revenue. Restoration is subject to enabling portal access, filing all outstanding returns within four weeks, payment of tax dues with interest and belated filing fee, prohibition on utilising any input tax credit until departmental scrutiny and approval, and automatic cessation of restoration if conditions are not met. The operative effect is conditional reinstatement of registration contingent on compliance with filing, payment and verification safeguards designed to preserve revenue interest. Case-Laws GST Tue, 10 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788283