https://www.taxtmi.com/highlights?id=103672 Restoration of blocked GST portal access for furnishing Form GSTR-1 requires effective consideration of the taxpayer's supporting material. The taxpayer must submit a comprehensive representation in response to the information notice, and the competent authority must decide it through a reasoned and speaking order after granting a personal hearing. Where the material establishes that the taxpayer is a bona fide registered proprietor, the GST portal must be activated within 48 hours to enable Form GSTR-1 filing. The merits of the restoration request remain subject to fresh independent determination by the competent authority. en-us Fri, 11 Sep 2026 08:30:04 +0530 Fri, 11 Sep 2026 08:30:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=103672 Restoration of blocked GST portal access for furnishing Form GSTR-1 requires effective consideration of the taxpayer's supporting material. The taxpayer must submit a comprehensive representation in response to the information notice, and the competent authority must decide it through a reasoned and speaking order after granting a personal hearing. Where the material establishes that the taxpayer is a bona fide registered proprietor, the GST portal must be activated within 48 hours to enable Form GSTR-1 filing. The merits of the restoration request remain subject to fresh independent determination by the competent authority. Highlights GST Fri, 11 Sep 2026 08:30:04 +0530 https://www.taxtmi.com/highlights?id=103672