https://www.taxtmi.com/caselaws?id=793305 GST registration cancelled for non-filing of returns and non-payment of tax was directed to be considered for revocation only on compliance with stipulated conditions. The petitioner was required to file a revocation application, submit draft returns and deposit all taxes due; the registering authority was to receive the payment first and decide the application within 15 days. If revocation is allowed, the registration must be restored and pending returns filed. Manual filing was permitted if online filing created difficulty. en-us Wed, 24 Dec 2025 00:00:00 +0530 Fri, 12 Jun 2026 08:45:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793305 GST registration cancelled for non-filing of returns and non-payment of tax was directed to be considered for revocation only on compliance with stipulated conditions. The petitioner was required to file a revocation application, submit draft returns and deposit all taxes due; the registering authority was to receive the payment first and decide the application within 15 days. If revocation is allowed, the registration must be restored and pending returns filed. Manual filing was permitted if online filing created difficulty. Case-Laws GST Wed, 24 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793305