https://www.taxtmi.com/caselaws?id=795950 GST registration cancellation without a proper opportunity may be addressed through revocation where the registered person discontinued business, failed to file monthly returns, and seeks to resume operations. Revocation may be sought subject to payment of outstanding tax and filing of pending or proposed returns. The registering authority must consider the revocation application within the stipulated period after receiving the tax payment and required returns. en-us Tue, 21 Jul 2026 00:00:00 +0530 Wed, 29 Jul 2026 08:21:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795950 GST registration cancellation without a proper opportunity may be addressed through revocation where the registered person discontinued business, failed to file monthly returns, and seeks to resume operations. Revocation may be sought subject to payment of outstanding tax and filing of pending or proposed returns. The registering authority must consider the revocation application within the stipulated period after receiving the tax payment and required returns. Case-Laws GST Tue, 21 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795950