https://www.taxtmi.com/caselaws?id=796208 GST registration cancelled solely for continuous non-filing of returns may be restored conditionally where no allegation of a dubious tax-evasion process exists. Continued cancellation prevents the registered person from conducting business and issuing invoices, which may impair determination and recovery of tax liability. Restoration is contingent on filing all returns for the default period and paying the resulting 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 conditionally where no allegation of a dubious tax-evasion process exists. Continued cancellation prevents the registered person from conducting business and issuing invoices, which may impair determination and recovery of tax liability. Restoration is contingent on filing all returns for the default period and paying the resulting 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