https://www.taxtmi.com/caselaws?id=789978 Where GST registration is cancelled for non-filing of returns and non-payment of tax, the Court may issue compliance-based directions enabling consideration of revocation. The petitioner was required to file a revocation application, submit draft returns and pay all tax dues by the stipulated date; the authority was directed to accept the payment, decide the revocation request within 15 days, and, if revocation was allowed, restore the registration with consequential return filing. Manual filing was permitted where online filing caused difficulty. The operative effect was conditional relief facilitating possible restoration of registration subject to tax and filing compliance. en-us Tue, 17 Feb 2026 00:00:00 +0530 Fri, 17 Apr 2026 08:21:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789978 Where GST registration is cancelled for non-filing of returns and non-payment of tax, the Court may issue compliance-based directions enabling consideration of revocation. The petitioner was required to file a revocation application, submit draft returns and pay all tax dues by the stipulated date; the authority was directed to accept the payment, decide the revocation request within 15 days, and, if revocation was allowed, restore the registration with consequential return filing. Manual filing was permitted where online filing caused difficulty. The operative effect was conditional relief facilitating possible restoration of registration subject to tax and filing compliance. Case-Laws GST Tue, 17 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789978