https://www.taxtmi.com/caselaws?id=797502 GST registration restoration and time to pay late fee may be sought through a representation to the jurisdictional Superintendent where financial hardship and loss of portal access are asserted. The Superintendent has discretion to consider exceptional circumstances, so no mandatory direction for restoration or deferred payment follows. A request may be submitted within four weeks and must be considered and decided within one month of submission. en-us Wed, 12 Aug 2026 00:00:00 +0530 Sat, 22 Aug 2026 10:33:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797502 GST registration restoration and time to pay late fee may be sought through a representation to the jurisdictional Superintendent where financial hardship and loss of portal access are asserted. The Superintendent has discretion to consider exceptional circumstances, so no mandatory direction for restoration or deferred payment follows. A request may be submitted within four weeks and must be considered and decided within one month of submission. Case-Laws GST Wed, 12 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797502