https://www.taxtmi.com/caselaws?id=798771 GST registration cancelled solely for continuous non-filing of returns should be restored where no tax-evasion process is alleged. Continued cancellation prevents the taxpayer from conducting business and issuing invoices, which may hinder rather than facilitate tax recovery; final liability can be determined only after returns are filed. Registration was restored subject to filing all pending returns and paying applicable tax, interest, fine and penalty within the stipulated period. en-us Wed, 02 Sep 2026 00:00:00 +0530 Fri, 11 Sep 2026 08:30:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798771 GST registration cancelled solely for continuous non-filing of returns should be restored where no tax-evasion process is alleged. Continued cancellation prevents the taxpayer from conducting business and issuing invoices, which may hinder rather than facilitate tax recovery; final liability can be determined only after returns are filed. Registration was restored subject to filing all pending returns and paying applicable tax, interest, fine and penalty within the stipulated period. Case-Laws GST Wed, 02 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798771