https://www.taxtmi.com/caselaws?id=798604 GST registration cancelled solely for continuous non-filing of returns may be restored where no allegation of a tax-evasion scheme exists. Continued cancellation prevents business operations and invoice issuance, which can obstruct assessment and recovery of tax liabilities. Restoration was made conditional on filing all pending returns for the default period and paying the resulting tax, interest, fine and penalty within the stipulated time. Compliance requires restoration of registration, enabling the taxpayer to resume operations while securing statutory dues. en-us Wed, 02 Sep 2026 00:00:00 +0530 Wed, 09 Sep 2026 08:20:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798604 GST registration cancelled solely for continuous non-filing of returns may be restored where no allegation of a tax-evasion scheme exists. Continued cancellation prevents business operations and invoice issuance, which can obstruct assessment and recovery of tax liabilities. Restoration was made conditional on filing all pending returns for the default period and paying the resulting tax, interest, fine and penalty within the stipulated time. Compliance requires restoration of registration, enabling the taxpayer to resume operations while securing statutory dues. Case-Laws GST Wed, 02 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798604