https://www.taxtmi.com/caselaws?id=795632 GST registration cancelled for non-compliance may be restored on terms despite expiry of the statutory appeal limitation where the taxpayer undertakes to clear all outstanding tax, interest, late fee and penalty and the State does not object subject to payment. The notes state that the appellate authority cannot condone delay beyond the outer limit under Section 107 and that revocation or appeal was not pursued within limitation. However, cancellation and appellate orders were set aside, with revival of registration directed upon payment of the quantified statutory liabilities within the stipulated period. en-us Mon, 20 Jul 2026 00:00:00 +0530 Fri, 24 Jul 2026 08:36:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795632 GST registration cancelled for non-compliance may be restored on terms despite expiry of the statutory appeal limitation where the taxpayer undertakes to clear all outstanding tax, interest, late fee and penalty and the State does not object subject to payment. The notes state that the appellate authority cannot condone delay beyond the outer limit under Section 107 and that revocation or appeal was not pursued within limitation. However, cancellation and appellate orders were set aside, with revival of registration directed upon payment of the quantified statutory liabilities within the stipulated period. Case-Laws GST Mon, 20 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795632