https://www.taxtmi.com/caselaws?id=788375 The text addresses restoration of a cancelled GST registration by revoking the cancellation subject to protective conditions: portal access must be enabled; the taxpayer must file all outstanding returns and discharge tax, interest and fees within a specified short period; and any unapproved input tax credit must not be utilized until competent authority scrutiny and approval. The rationale emphasises bona fide financial difficulty, the taxpayer's willingness to regularise liabilities, and preservation of revenue by supervisory oversight of input tax credits, yielding conditional reinstatement of registration while safeguarding tax recovery mechanisms. en-us Tue, 03 Feb 2026 00:00:00 +0530 Fri, 20 Mar 2026 08:35:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788375 The text addresses restoration of a cancelled GST registration by revoking the cancellation subject to protective conditions: portal access must be enabled; the taxpayer must file all outstanding returns and discharge tax, interest and fees within a specified short period; and any unapproved input tax credit must not be utilized until competent authority scrutiny and approval. The rationale emphasises bona fide financial difficulty, the taxpayer's willingness to regularise liabilities, and preservation of revenue by supervisory oversight of input tax credits, yielding conditional reinstatement of registration while safeguarding tax recovery mechanisms. Case-Laws GST Tue, 03 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788375