https://www.taxtmi.com/caselaws?id=796027 Revival of a cancelled GST registration requires filing all pending pre-cancellation returns and paying outstanding tax, interest, penalty, fine and late fee in cash. Input tax credit may be used only after scrutiny and approval by the competent authority. Returns and GST liabilities for the post-cancellation period must also be discharged in cash. Upon compliance with these conditions, cancellation may be set aside and the GST registration revived. en-us Thu, 25 Jun 2026 00:00:00 +0530 Thu, 30 Jul 2026 08:52:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796027 Revival of a cancelled GST registration requires filing all pending pre-cancellation returns and paying outstanding tax, interest, penalty, fine and late fee in cash. Input tax credit may be used only after scrutiny and approval by the competent authority. Returns and GST liabilities for the post-cancellation period must also be discharged in cash. Upon compliance with these conditions, cancellation may be set aside and the GST registration revived. Case-Laws GST Thu, 25 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796027