https://www.taxtmi.com/caselaws?id=792870 Cancellation of GST registration for non-filing of returns was treated as capable of restoration where the taxpayer filed the pending returns and was willing to pay tax dues, interest, late fee and any penalty. The Court noted that similar matters had been dealt with on comparable terms and that the revenue did not oppose a similar course. It permitted the taxpayer to apply to the competent authority for restoration, and the authority was to verify the application and restore the registration in accordance with law upon compliance with the required conditions. en-us Mon, 01 Jun 2026 00:00:00 +0530 Thu, 04 Jun 2026 08:37:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792870 Cancellation of GST registration for non-filing of returns was treated as capable of restoration where the taxpayer filed the pending returns and was willing to pay tax dues, interest, late fee and any penalty. The Court noted that similar matters had been dealt with on comparable terms and that the revenue did not oppose a similar course. It permitted the taxpayer to apply to the competent authority for restoration, and the authority was to verify the application and restore the registration in accordance with law upon compliance with the required conditions. Case-Laws GST Mon, 01 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792870