https://www.taxtmi.com/caselaws?id=799969 Cancellation of GST registration solely for continuous non-filing of returns carries severe civil consequences because it prevents the taxpayer from conducting business. A liberal and pragmatic approach permits a defaulting registrant one opportunity to file pending returns and pay tax, interest, penalties and late fees. The second proviso to Rule 23(1) supports restoration after compliance without requiring a separate revocation application, while preserving recovery of all statutory dues. Registration is restored once stipulated compliance is completed. en-us Tue, 04 Aug 2026 00:00:00 +0530 Tue, 29 Sep 2026 10:32:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799969 Cancellation of GST registration solely for continuous non-filing of returns carries severe civil consequences because it prevents the taxpayer from conducting business. A liberal and pragmatic approach permits a defaulting registrant one opportunity to file pending returns and pay tax, interest, penalties and late fees. The second proviso to Rule 23(1) supports restoration after compliance without requiring a separate revocation application, while preserving recovery of all statutory dues. Registration is restored once stipulated compliance is completed. Case-Laws GST Tue, 04 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799969