https://www.taxtmi.com/caselaws?id=789861 Cancellation of GST registration for non-filing of returns may be interfered with where there is no allegation of a dubious device to evade tax and restoration is made conditional on compliance. The HC adopted a pragmatic approach, noting that inability to operate the business and issue invoices was counterproductive, including for revenue recovery. It directed restoration of registration subject to filing returns for the entire default period and payment of all outstanding tax, interest, fine and penalty, if unpaid, within the stipulated time, and also required activation of the portal to enable compliance. Failure to comply would result in dismissal of the writ petition. en-us Tue, 07 Apr 2026 00:00:00 +0530 Wed, 15 Apr 2026 09:05:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789861 Cancellation of GST registration for non-filing of returns may be interfered with where there is no allegation of a dubious device to evade tax and restoration is made conditional on compliance. The HC adopted a pragmatic approach, noting that inability to operate the business and issue invoices was counterproductive, including for revenue recovery. It directed restoration of registration subject to filing returns for the entire default period and payment of all outstanding tax, interest, fine and penalty, if unpaid, within the stipulated time, and also required activation of the portal to enable compliance. Failure to comply would result in dismissal of the writ petition. Case-Laws GST Tue, 07 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789861