https://www.taxtmi.com/caselaws?id=800433 Subsequent GST registration was directed to be restored where the taxpayer had neither carried on business under an earlier cancelled registration nor sought its revival. Maintaining cancellation of the later registration would have prevented the taxpayer from conducting business and discharging GST obligations. As no impediment to restoration was identified, the later registration could be restored without reviving the earlier registration. en-us Tue, 08 Sep 2026 00:00:00 +0530 Tue, 06 Oct 2026 08:13:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800433 Subsequent GST registration was directed to be restored where the taxpayer had neither carried on business under an earlier cancelled registration nor sought its revival. Maintaining cancellation of the later registration would have prevented the taxpayer from conducting business and discharging GST obligations. As no impediment to restoration was identified, the later registration could be restored without reviving the earlier registration. Case-Laws GST Tue, 08 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800433