https://www.taxtmi.com/caselaws?id=794868 Cancellation of GST registration for non-furnishing of returns is described as capable of being set aside where the default can be regularised and there is no allegation of tax evasion. The note explains that a pragmatic approach supports restoration because cancellation prevents business operations and invoice generation, which can also hinder revenue recovery. It states that restoration may be granted conditionally, requiring the taxpayer to file pending returns and pay applicable tax, interest, penalty and fine within the prescribed period, with non-compliance resulting in loss of the relief. en-us Wed, 08 Jul 2026 00:00:00 +0530 Mon, 13 Jul 2026 09:18:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794868 Cancellation of GST registration for non-furnishing of returns is described as capable of being set aside where the default can be regularised and there is no allegation of tax evasion. The note explains that a pragmatic approach supports restoration because cancellation prevents business operations and invoice generation, which can also hinder revenue recovery. It states that restoration may be granted conditionally, requiring the taxpayer to file pending returns and pay applicable tax, interest, penalty and fine within the prescribed period, with non-compliance resulting in loss of the relief. Case-Laws GST Wed, 08 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794868