https://www.taxtmi.com/article/detailed?id=16064 Cancellation of GST registration has civil consequences and requires observance of the hearing safeguard under Section 29. Where the taxpayer has cleared the entire tax liability, interest and penalty, and no GST dues remain outstanding, Section 30 read with Rule 23 of the CGST Rules, 2017 contemplates revocation of cancellation and restoration of registration. Continued cancellation despite satisfaction of these conditions is contrary to the statutory scheme. en-us Mon, 23 Mar 2026 08:50:57 +0530 Mon, 23 Mar 2026 08:50:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16064 Cancellation of GST registration has civil consequences and requires observance of the hearing safeguard under Section 29. Where the taxpayer has cleared the entire tax liability, interest and penalty, and no GST dues remain outstanding, Section 30 read with Rule 23 of the CGST Rules, 2017 contemplates revocation of cancellation and restoration of registration. Continued cancellation despite satisfaction of these conditions is contrary to the statutory scheme. Articles Goods and Services Tax - GST Mon, 23 Mar 2026 08:50:57 +0530 https://www.taxtmi.com/article/detailed?id=16064