https://www.taxtmi.com/caselaws?id=796208 GST registration cancelled solely for continuous non-filing of returns may be restored where the registered person completes return-filing and payment obligations. The note states that, absent allegations of a dubious tax-evasion process, continued cancellation prevents business operations and invoice issuance and may hinder determination and recovery of tax liability. Cancellation was therefore set aside conditionally, with restoration dependent on filing all returns for the default period and paying the consequential tax, interest, fine and penalty within the stipulated period. en-us Tue, 28 Jul 2026 00:00:00 +0530 Sat, 01 Aug 2026 08:34:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796208 GST registration cancelled solely for continuous non-filing of returns may be restored where the registered person completes return-filing and payment obligations. The note states that, absent allegations of a dubious tax-evasion process, continued cancellation prevents business operations and invoice issuance and may hinder determination and recovery of tax liability. Cancellation was therefore set aside conditionally, with restoration dependent on filing all returns for the default period and paying the consequential tax, interest, fine and penalty within the stipulated period. Case-Laws GST Tue, 28 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796208