https://www.taxtmi.com/caselaws?id=796752 GST registration cancelled after three consecutive years of nil returns during non-business activity may be restored where financial and health difficulties genuinely explain the inactivity. Restoration is conditional on filing all outstanding returns and paying applicable tax, interest and late fees. Unutilised input tax credit cannot be applied towards these payments; it may be used only against future liability after departmental scrutiny and approval. The cancellation was revoked subject to compliance with these conditions. en-us Thu, 22 Jan 2026 00:00:00 +0530 Mon, 10 Aug 2026 08:37:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796752 GST registration cancelled after three consecutive years of nil returns during non-business activity may be restored where financial and health difficulties genuinely explain the inactivity. Restoration is conditional on filing all outstanding returns and paying applicable tax, interest and late fees. Unutilised input tax credit cannot be applied towards these payments; it may be used only against future liability after departmental scrutiny and approval. The cancellation was revoked subject to compliance with these conditions. Case-Laws GST Thu, 22 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796752