https://www.taxtmi.com/caselaws?id=791764 Cancellation of GST registration for non-filing of returns and non-payment of tax was addressed through compliance-oriented directions. The petitioner was required to seek revocation, file draft returns, and deposit all tax dues before the authority considered restoration. The registering authority was directed to accept payment, decide the revocation application within a fixed time, and restore the registration if the application was allowed. Manual filing was also permitted where online filing caused difficulty, ensuring that procedural obstacles did not prevent compliance and consideration of revocation. en-us Wed, 22 Apr 2026 00:00:00 +0530 Sat, 16 May 2026 09:09:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791764 Cancellation of GST registration for non-filing of returns and non-payment of tax was addressed through compliance-oriented directions. The petitioner was required to seek revocation, file draft returns, and deposit all tax dues before the authority considered restoration. The registering authority was directed to accept payment, decide the revocation application within a fixed time, and restore the registration if the application was allowed. Manual filing was also permitted where online filing caused difficulty, ensuring that procedural obstacles did not prevent compliance and consideration of revocation. Case-Laws GST Wed, 22 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791764