https://www.taxtmi.com/caselaws?id=800137 Fresh GST registration should be assessed independently where the applicant's earlier registration was cancelled and the statutory period for filing the related returns has expired without a notified extension. Section 37 permits extension of the period for furnishing outward-supply details only through notification. Requiring returns that can no longer be furnished under the statutory framework imposes an impossible compliance condition. Non-filing of those time-barred returns should therefore not itself justify rejection, subject to fulfilment of other applicable registration requirements. en-us Tue, 14 Jul 2026 00:00:00 +0530 Thu, 01 Oct 2026 07:40:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800137 Fresh GST registration should be assessed independently where the applicant's earlier registration was cancelled and the statutory period for filing the related returns has expired without a notified extension. Section 37 permits extension of the period for furnishing outward-supply details only through notification. Requiring returns that can no longer be furnished under the statutory framework imposes an impossible compliance condition. Non-filing of those time-barred returns should therefore not itself justify rejection, subject to fulfilment of other applicable registration requirements. Case-Laws GST Tue, 14 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800137