https://www.taxtmi.com/caselaws?id=789529 Cancelled GST registration may be restored where the taxpayer approaches the competent authority within the stipulated time and completes the prescribed formalities. The relief is conditional: the taxpayer must file all pending returns and, after restoration, deposit the tax, penalty and interest within the time allowed. Failure to comply with these fiscal obligations causes the restoration order to cease to operate. The note reflects Article 226-based relief granted in line with earlier similar directions and ties reinstatement of registration to strict post-restoration compliance. en-us Mon, 06 Apr 2026 00:00:00 +0530 Wed, 08 Apr 2026 17:31:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789529 Cancelled GST registration may be restored where the taxpayer approaches the competent authority within the stipulated time and completes the prescribed formalities. The relief is conditional: the taxpayer must file all pending returns and, after restoration, deposit the tax, penalty and interest within the time allowed. Failure to comply with these fiscal obligations causes the restoration order to cease to operate. The note reflects Article 226-based relief granted in line with earlier similar directions and ties reinstatement of registration to strict post-restoration compliance. Case-Laws GST Mon, 06 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789529