https://www.taxtmi.com/caselaws?id=791761 GST registration cancelled for non-filing of returns may be restored where outstanding statutory dues are paid, as collection of tax arrears remains central to the revenue interest. The High Court noted that registered persons must discharge GST liabilities and that, in similar matters, restoration has been directed on payment of dues. On that basis, the cancellation and refusal to revoke were set aside, and the authority was directed to intimate any outstanding dues so the registration could be restored after compliance. en-us Fri, 09 Jan 2026 00:00:00 +0530 Sat, 16 May 2026 09:09:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791761 GST registration cancelled for non-filing of returns may be restored where outstanding statutory dues are paid, as collection of tax arrears remains central to the revenue interest. The High Court noted that registered persons must discharge GST liabilities and that, in similar matters, restoration has been directed on payment of dues. On that basis, the cancellation and refusal to revoke were set aside, and the authority was directed to intimate any outstanding dues so the registration could be restored after compliance. Case-Laws GST Fri, 09 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791761