https://www.taxtmi.com/caselaws?id=788376 Cancellation of GST registration dated 19.05.2025 was revoked and registration restored subject to conditions because the petitioner's continuous six month non filing was found to be for a genuine health related cause. Restoration is conditioned on completing prescribed technical steps to enable portal filing, timely filing of all outstanding returns and payment of tax dues, interest and applicable fees/penalties within four weeks, and implementation of strict safeguards restricting utilization of any input tax credit pending departmental scrutiny and approval. Outcome: decision favourable to the assessee with conditional restoration. en-us Thu, 05 Feb 2026 00:00:00 +0530 Fri, 20 Mar 2026 08:35:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788376 Cancellation of GST registration dated 19.05.2025 was revoked and registration restored subject to conditions because the petitioner's continuous six month non filing was found to be for a genuine health related cause. Restoration is conditioned on completing prescribed technical steps to enable portal filing, timely filing of all outstanding returns and payment of tax dues, interest and applicable fees/penalties within four weeks, and implementation of strict safeguards restricting utilization of any input tax credit pending departmental scrutiny and approval. Outcome: decision favourable to the assessee with conditional restoration. Case-Laws GST Thu, 05 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788376