https://www.taxtmi.com/caselaws?id=800041 GST registration cancellation for non-disclosure of correct bank-account details, including multiple registrations linked to a joint account, may require reconsideration where the lapse is curable. Bank particulars must be disclosed, and specified defaults may trigger cancellation; however, cancellation disables business operations and carries serious civil consequences. Where fraud, fake invoices, circular trading and tax evasion are not alleged, taxpayers willing to regularise returns and outstanding dues should receive a pragmatic assessment. Restoration requires relevant bank documents, a personal hearing, and compliance with statutory requirements. en-us Thu, 24 Sep 2026 00:00:00 +0530 Wed, 30 Sep 2026 08:41:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800041 GST registration cancellation for non-disclosure of correct bank-account details, including multiple registrations linked to a joint account, may require reconsideration where the lapse is curable. Bank particulars must be disclosed, and specified defaults may trigger cancellation; however, cancellation disables business operations and carries serious civil consequences. Where fraud, fake invoices, circular trading and tax evasion are not alleged, taxpayers willing to regularise returns and outstanding dues should receive a pragmatic assessment. Restoration requires relevant bank documents, a personal hearing, and compliance with statutory requirements. Case-Laws GST Thu, 24 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800041