https://www.taxtmi.com/caselaws?id=789977 Cancellation of GST registration for non-filing of returns and non-payment of tax was addressed by directing the taxpayer to seek revocation, file draft returns, and deposit all outstanding dues within the stipulated time. If revocation is accepted, the pending returns are to be completed after restoration of registration, and manual filing is permitted where online filing is difficult. The matter therefore centres on compliance-based restoration of GST registration subject to fulfilment of prescribed filing and payment requirements. en-us Wed, 11 Feb 2026 00:00:00 +0530 Fri, 17 Apr 2026 08:21:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789977 Cancellation of GST registration for non-filing of returns and non-payment of tax was addressed by directing the taxpayer to seek revocation, file draft returns, and deposit all outstanding dues within the stipulated time. If revocation is accepted, the pending returns are to be completed after restoration of registration, and manual filing is permitted where online filing is difficult. The matter therefore centres on compliance-based restoration of GST registration subject to fulfilment of prescribed filing and payment requirements. Case-Laws GST Wed, 11 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789977