https://www.taxtmi.com/caselaws?id=792615 Mere filing of a revenue appeal against an appellate order restoring GST registration does not operate as an automatic stay of that order. Where the appellate authority has directed restoration and no stay has been granted, the department must comply and cannot withhold reinstatement on the basis of pendency alone. Continued non-restoration in such circumstances is arbitrary and unreasonable. The refusal to restore the GST registration was therefore unsustainable, and restoration was due forthwith. en-us Fri, 15 May 2026 00:00:00 +0530 Sat, 30 May 2026 08:29:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792615 Mere filing of a revenue appeal against an appellate order restoring GST registration does not operate as an automatic stay of that order. Where the appellate authority has directed restoration and no stay has been granted, the department must comply and cannot withhold reinstatement on the basis of pendency alone. Continued non-restoration in such circumstances is arbitrary and unreasonable. The refusal to restore the GST registration was therefore unsustainable, and restoration was due forthwith. Case-Laws GST Fri, 15 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792615