https://www.taxtmi.com/caselaws?id=799061 Restoration of cancelled GST registration is subject to filing all pending returns and paying outstanding tax, interest, penalty, fine and fees. Unutilised input tax credit cannot be used until departmental scrutiny and approval. For the period after cancellation, tax must be paid in cash and returns must be filed in accordance with the prescribed restoration conditions. Cancellation may be set aside and registration restored only on compliance with these requirements. en-us Tue, 18 Aug 2026 00:00:00 +0530 Wed, 16 Sep 2026 08:38:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799061 Restoration of cancelled GST registration is subject to filing all pending returns and paying outstanding tax, interest, penalty, fine and fees. Unutilised input tax credit cannot be used until departmental scrutiny and approval. For the period after cancellation, tax must be paid in cash and returns must be filed in accordance with the prescribed restoration conditions. Cancellation may be set aside and registration restored only on compliance with these requirements. Case-Laws GST Tue, 18 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799061