https://www.taxtmi.com/caselaws?id=790432 GST registration cancelled for continuous non-filing of returns was restored by the HC because the default was confined to failure to file returns for the relevant period and the assessee was willing to regularise the lapse. The Court treated compliance with pending return filing and payment of tax, penalty and interest as sufficient to warrant restoration, and set aside the cancellation order subject to fulfilment of those obligations within the stipulated time. en-us Thu, 16 Apr 2026 00:00:00 +0530 Fri, 24 Apr 2026 08:52:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790432 GST registration cancelled for continuous non-filing of returns was restored by the HC because the default was confined to failure to file returns for the relevant period and the assessee was willing to regularise the lapse. The Court treated compliance with pending return filing and payment of tax, penalty and interest as sufficient to warrant restoration, and set aside the cancellation order subject to fulfilment of those obligations within the stipulated time. Case-Laws GST Thu, 16 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790432