https://www.taxtmi.com/caselaws?id=792090 Cancellation of GST registration for non-filing of returns and non-payment of tax was addressed through conditional directions for revocation. The petitioner was required to apply for revocation, file draft returns and deposit all due taxes by the stipulated date, after which the registering authority had to receive payment and decide the revocation application within 15 days. If revocation was accepted, the registration would be restored and pending returns filed, with manual filing difficulties also to be accepted. The writ petition was thus disposed of by granting a structured opportunity for restoration subject to compliance. en-us Wed, 06 May 2026 00:00:00 +0530 Fri, 22 May 2026 07:06:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792090 Cancellation of GST registration for non-filing of returns and non-payment of tax was addressed through conditional directions for revocation. The petitioner was required to apply for revocation, file draft returns and deposit all due taxes by the stipulated date, after which the registering authority had to receive payment and decide the revocation application within 15 days. If revocation was accepted, the registration would be restored and pending returns filed, with manual filing difficulties also to be accepted. The writ petition was thus disposed of by granting a structured opportunity for restoration subject to compliance. Case-Laws GST Wed, 06 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792090