https://www.taxtmi.com/caselaws?id=789529 Cancelled GST registration may be restored conditionally where the taxpayer approaches the competent authority within the stipulated period, completes required formalities, files all pending returns, and deposits outstanding tax, penalty and interest. Restoration remains contingent on continuing compliance: failure to file returns or make the required payments after restoration causes the restoration relief to cease operating. The relief reflects the use of writ jurisdiction to permit regularisation of GST registration while preserving statutory filing and payment obligations. 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 conditionally where the taxpayer approaches the competent authority within the stipulated period, completes required formalities, files all pending returns, and deposits outstanding tax, penalty and interest. Restoration remains contingent on continuing compliance: failure to file returns or make the required payments after restoration causes the restoration relief to cease operating. The relief reflects the use of writ jurisdiction to permit regularisation of GST registration while preserving statutory filing and payment obligations. Case-Laws GST Mon, 06 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789529