https://www.taxtmi.com/caselaws?id=789072 GST registration cancellation has civil consequences and must comply with the statutory scheme, including hearing requirements and the limits on revocation and appeal. Where the cancellation order is unsustainable on the facts, and the appellate authority cannot extend limitation beyond the prescribed period, writ jurisdiction may be invoked to restore registration. Bona fide default and absence of prejudice to revenue supported restoration here, and both the cancellation and appellate orders were quashed with restoration of registration directed, subject to compliance with remaining statutory obligations. en-us Wed, 18 Mar 2026 00:00:00 +0530 Thu, 02 Apr 2026 08:50:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789072 GST registration cancellation has civil consequences and must comply with the statutory scheme, including hearing requirements and the limits on revocation and appeal. Where the cancellation order is unsustainable on the facts, and the appellate authority cannot extend limitation beyond the prescribed period, writ jurisdiction may be invoked to restore registration. Bona fide default and absence of prejudice to revenue supported restoration here, and both the cancellation and appellate orders were quashed with restoration of registration directed, subject to compliance with remaining statutory obligations. Case-Laws GST Wed, 18 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789072