https://www.taxtmi.com/caselaws?id=799388 Revocation of GST registration cancelled for non-filing of returns requires furnishing all pending returns and paying tax, interest, penalty and late fee. Verification restricted to return filing and principal tax payment does not satisfy these statutory preconditions and leaves unpaid liabilities unaddressed. Interest and late fee remain recoverable through the prescribed recovery mechanism, while penalty liability arises under the revocation framework. Outstanding statutory dues must therefore be accounted for when restoring registration, including recovery of interest and late fee and imposition of penalty. en-us Thu, 17 Sep 2026 00:00:00 +0530 Mon, 21 Sep 2026 09:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799388 Revocation of GST registration cancelled for non-filing of returns requires furnishing all pending returns and paying tax, interest, penalty and late fee. Verification restricted to return filing and principal tax payment does not satisfy these statutory preconditions and leaves unpaid liabilities unaddressed. Interest and late fee remain recoverable through the prescribed recovery mechanism, while penalty liability arises under the revocation framework. Outstanding statutory dues must therefore be accounted for when restoring registration, including recovery of interest and late fee and imposition of penalty. Case-Laws GST Thu, 17 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799388