https://www.taxtmi.com/caselaws?id=794027 GST registration cancelled for non-filing of returns may be restored on a conditional basis where the registrant clears the intimated statutory dues and any consequential liability within the time granted and produces proof of payment. The Gauhati HC relied on a prior coordinate bench decision granting similar relief in comparable circumstances, and accepted that restoration could be directed even though revocation through the portal was no longer available after expiry of the prescribed period. The operative relief was conditional restoration of the cancelled registration upon compliance with payment requirements. en-us Mon, 22 Jun 2026 00:00:00 +0530 Sat, 27 Jun 2026 08:33:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794027 GST registration cancelled for non-filing of returns may be restored on a conditional basis where the registrant clears the intimated statutory dues and any consequential liability within the time granted and produces proof of payment. The Gauhati HC relied on a prior coordinate bench decision granting similar relief in comparable circumstances, and accepted that restoration could be directed even though revocation through the portal was no longer available after expiry of the prescribed period. The operative relief was conditional restoration of the cancelled registration upon compliance with payment requirements. Case-Laws GST Mon, 22 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794027