https://www.taxtmi.com/caselaws?id=788373 Quashing the rejection of a belated appeal and revoking cancellation of GST registration is appropriate where the registrant demonstrates genuine reasons for non filing and offers to regularize compliance; the registrant must file outstanding returns and pay tax, interest, fees and penalties within the prescribed period, and restoration is granted subject to conditions protecting revenue. Conditions include departmental scrutiny and approval before any utilization of input tax credit and other safeguards to prevent improper adjustment or benefit pending verification; the order preserves the authority to impose restrictions while permitting conditional reinstatement. en-us Thu, 29 Jan 2026 00:00:00 +0530 Fri, 20 Mar 2026 08:35:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788373 Quashing the rejection of a belated appeal and revoking cancellation of GST registration is appropriate where the registrant demonstrates genuine reasons for non filing and offers to regularize compliance; the registrant must file outstanding returns and pay tax, interest, fees and penalties within the prescribed period, and restoration is granted subject to conditions protecting revenue. Conditions include departmental scrutiny and approval before any utilization of input tax credit and other safeguards to prevent improper adjustment or benefit pending verification; the order preserves the authority to impose restrictions while permitting conditional reinstatement. Case-Laws GST Thu, 29 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788373