https://www.taxtmi.com/caselaws?id=791957 GST registration cancelled for non-filing of returns may be restored where the registered person subsequently files all pending returns and pays the tax dues together with applicable interest and late fee. The procedural framework allows the proper officer to drop cancellation proceedings once compliance is made and to pass the prescribed order. On that basis, the petitioner was permitted to seek restoration, and the competent authority was directed to examine the application and restore registration in accordance with law. en-us Mon, 18 May 2026 00:00:00 +0530 Wed, 20 May 2026 08:31:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791957 GST registration cancelled for non-filing of returns may be restored where the registered person subsequently files all pending returns and pays the tax dues together with applicable interest and late fee. The procedural framework allows the proper officer to drop cancellation proceedings once compliance is made and to pass the prescribed order. On that basis, the petitioner was permitted to seek restoration, and the competent authority was directed to examine the application and restore registration in accordance with law. Case-Laws GST Mon, 18 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791957