https://www.taxtmi.com/caselaws?id=793369 Cancellation of GST registration for continuous non-filing of returns may be treated as curable where there is no allegation of fraud or unlawful conduct and the default is linked to financial hardship or the Covid-19 period. The article notes that in such circumstances, restoration can be permitted if the taxpayer is willing to clear outstanding GST dues together with late fee, penalty and interest, and if the authorities first ascertain the payable amount. The practical effect is that registration may be restored on timely payment of the intimated dues. en-us Mon, 08 Jun 2026 00:00:00 +0530 Sat, 13 Jun 2026 08:36:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793369 Cancellation of GST registration for continuous non-filing of returns may be treated as curable where there is no allegation of fraud or unlawful conduct and the default is linked to financial hardship or the Covid-19 period. The article notes that in such circumstances, restoration can be permitted if the taxpayer is willing to clear outstanding GST dues together with late fee, penalty and interest, and if the authorities first ascertain the payable amount. The practical effect is that registration may be restored on timely payment of the intimated dues. Case-Laws GST Mon, 08 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793369