https://www.taxtmi.com/caselaws?id=799555 Cancelled GST registration for failure to furnish returns for six months may be restored where the taxpayer pays the outstanding penalty with statutory interest and files all defaulted returns within the stipulated period. Restoration is conditional on complete compliance with both payment and return-filing requirements, with no revenue objection to revival once those conditions are met. en-us Mon, 21 Sep 2026 00:00:00 +0530 Wed, 23 Sep 2026 10:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799555 Cancelled GST registration for failure to furnish returns for six months may be restored where the taxpayer pays the outstanding penalty with statutory interest and files all defaulted returns within the stipulated period. Restoration is conditional on complete compliance with both payment and return-filing requirements, with no revenue objection to revival once those conditions are met. Case-Laws GST Mon, 21 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799555