https://www.taxtmi.com/caselaws?id=796211 GST registration cancelled solely for continuous non-filing of returns may be restored where there is no allegation of a dubious tax-evasion process. The text states that continued cancellation prevents the taxpayer from conducting business and issuing invoices, which may also impair recovery of tax dues. It supports allowing the taxpayer to regularise the default by filing all pending returns and paying applicable tax, interest, fine and penalty within the stipulated period. On compliance with these conditions, the cancelled registration is to be restored. en-us Wed, 29 Jul 2026 00:00:00 +0530 Sat, 01 Aug 2026 08:34:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796211 GST registration cancelled solely for continuous non-filing of returns may be restored where there is no allegation of a dubious tax-evasion process. The text states that continued cancellation prevents the taxpayer from conducting business and issuing invoices, which may also impair recovery of tax dues. It supports allowing the taxpayer to regularise the default by filing all pending returns and paying applicable tax, interest, fine and penalty within the stipulated period. On compliance with these conditions, the cancelled registration is to be restored. Case-Laws GST Wed, 29 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796211