https://www.taxtmi.com/caselaws?id=788372 Revocation of GST registration cancellation is conditioned on permitting the taxpayer to file outstanding returns and to pay tax, interest and fees within a specified period; the revocation requires portal adjustments to enable filing within four weeks and mandates filing and payment within that period. Use of unapproved input tax credit is prohibited until it is scrutinized and approved by a competent officer. Relief automatically ceases if the stipulated conditions are not fulfilled. The measure balances grant of relief for genuine non-compliance with safeguards to protect revenue through supervisory ITC checks. en-us Tue, 27 Jan 2026 00:00:00 +0530 Fri, 20 Mar 2026 08:35:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788372 Revocation of GST registration cancellation is conditioned on permitting the taxpayer to file outstanding returns and to pay tax, interest and fees within a specified period; the revocation requires portal adjustments to enable filing within four weeks and mandates filing and payment within that period. Use of unapproved input tax credit is prohibited until it is scrutinized and approved by a competent officer. Relief automatically ceases if the stipulated conditions are not fulfilled. The measure balances grant of relief for genuine non-compliance with safeguards to protect revenue through supervisory ITC checks. Case-Laws GST Tue, 27 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788372