https://www.taxtmi.com/caselaws?id=790435 GST registration cancelled for non-filing of returns was directed to be restored where no allegation of tax evasion or dubious conduct was made. The Court took a pragmatic view that continued cancellation would prevent the taxpayer from carrying on business, issuing invoices, and recovering tax, so interference was justified. Relief was made conditional on filing returns for the entire default period and payment of the outstanding tax, interest, fine, and penalty, if unpaid. The portal was also directed to be activated to enable compliance. The cancellation order and the appellate order were set aside subject to these conditions, and registration was to be restored on compliance. en-us Wed, 22 Apr 2026 00:00:00 +0530 Fri, 24 Apr 2026 08:52:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790435 GST registration cancelled for non-filing of returns was directed to be restored where no allegation of tax evasion or dubious conduct was made. The Court took a pragmatic view that continued cancellation would prevent the taxpayer from carrying on business, issuing invoices, and recovering tax, so interference was justified. Relief was made conditional on filing returns for the entire default period and payment of the outstanding tax, interest, fine, and penalty, if unpaid. The portal was also directed to be activated to enable compliance. The cancellation order and the appellate order were set aside subject to these conditions, and registration was to be restored on compliance. Case-Laws GST Wed, 22 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790435