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    <title>GST registration cancellation may be revoked on payment of dues and compliance with required formalities, subject to undertaking.</title>
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    <description>A taxpayer whose GST registration was cancelled for non-filing of returns was stated to be entitled to reopening of the GST portal and restoration of registration upon compliance. On the petitioner&#039;s undertaking to deposit the entire tax, interest, late fee and penalty and to complete the required formalities, the High Court directed reopening of the portal within seven days, payment within the following seven days, and revocation of cancellation once compliance was made. The direction was conditional: if the undertaking was not honoured, the order would not take effect.</description>
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      <title>GST registration cancellation may be revoked on payment of dues and compliance with required formalities, subject to undertaking.</title>
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      <description>A taxpayer whose GST registration was cancelled for non-filing of returns was stated to be entitled to reopening of the GST portal and restoration of registration upon compliance. On the petitioner&#039;s undertaking to deposit the entire tax, interest, late fee and penalty and to complete the required formalities, the High Court directed reopening of the portal within seven days, payment within the following seven days, and revocation of cancellation once compliance was made. The direction was conditional: if the undertaking was not honoured, the order would not take effect.</description>
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