https://www.taxtmi.com/caselaws?id=795950 Cancellation of GST registration without a proper opportunity was identified as warranting consideration of revocation where the registered person had discontinued business, failed to file monthly returns, and intended to resume operations. The notes state that, subject to payment of outstanding tax and filing of proposed returns, the registered person may apply for revocation. 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 Cancellation of GST registration without a proper opportunity was identified as warranting consideration of revocation where the registered person had discontinued business, failed to file monthly returns, and intended to resume operations. The notes state that, subject to payment of outstanding tax and filing of proposed returns, the registered person may apply for revocation. 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