https://www.taxtmi.com/caselaws?id=800055 Cancelled GST registration may be restored where the registered person satisfies the applicable restoration requirements. A penalty proceeding for failure to furnish required information, where no reply to the show-cause notice was filed and hearing opportunities were not used, may undergo fresh adjudication after a 10% cash deposit of the disputed tax and submission of a reply supported by documents. The existing penalty order is to operate as an addendum to the show-cause notice, requiring a merits determination after the prescribed compliance. en-us Wed, 09 Sep 2026 00:00:00 +0530 Wed, 30 Sep 2026 10:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800055 Cancelled GST registration may be restored where the registered person satisfies the applicable restoration requirements. A penalty proceeding for failure to furnish required information, where no reply to the show-cause notice was filed and hearing opportunities were not used, may undergo fresh adjudication after a 10% cash deposit of the disputed tax and submission of a reply supported by documents. The existing penalty order is to operate as an addendum to the show-cause notice, requiring a merits determination after the prescribed compliance. Case-Laws GST Wed, 09 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800055