https://www.taxtmi.com/caselaws?id=798595 Revocation of cancelled GST registration may be sought where the taxpayer undertakes to submit pending returns and pay outstanding tax dues. The prescribed process requires filing a revocation application, furnishing proposed returns and depositing the applicable dues, after which the registering authority must consider the application. Cancellation of registration can prevent continuation of business, making an opportunity to restore registration practically significant. The validity of the cancellation order remains undecided and is not resolved through the revocation process directions. en-us Thu, 06 Aug 2026 00:00:00 +0530 Wed, 09 Sep 2026 08:20:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798595 Revocation of cancelled GST registration may be sought where the taxpayer undertakes to submit pending returns and pay outstanding tax dues. The prescribed process requires filing a revocation application, furnishing proposed returns and depositing the applicable dues, after which the registering authority must consider the application. Cancellation of registration can prevent continuation of business, making an opportunity to restore registration practically significant. The validity of the cancellation order remains undecided and is not resolved through the revocation process directions. Case-Laws GST Thu, 06 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798595