https://www.taxtmi.com/caselaws?id=800351 GST registration cancelled solely for continuous non-filing of returns may be set aside where no tax-evasion process is alleged. Continued cancellation prevents invoice issuance and business operations, which can hinder tax recovery, while pending returns are required to determine final tax liability. Restoration is conditional on filing returns for the entire default period and paying the required tax, interest, fine and penalty within four weeks; on compliance, the jurisdictional officer must restore the registration. en-us Mon, 07 Sep 2026 00:00:00 +0530 Mon, 05 Oct 2026 08:13:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800351 GST registration cancelled solely for continuous non-filing of returns may be set aside where no tax-evasion process is alleged. Continued cancellation prevents invoice issuance and business operations, which can hinder tax recovery, while pending returns are required to determine final tax liability. Restoration is conditional on filing returns for the entire default period and paying the required tax, interest, fine and penalty within four weeks; on compliance, the jurisdictional officer must restore the registration. Case-Laws GST Mon, 07 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800351