https://www.taxtmi.com/caselaws?id=800430 GST registration cancellation for admitted non-filing of returns under the CGST Act was annulled despite expiry of the statutory period for seeking revocation. Relief remains conditional on furnishing all outstanding returns within 30 days, while liability for tax, penalty, interest and late fees continues. Limitation periods for tax determination under Sections 73(10) and 74(10) run from the judgment, subject to the specified treatment for financial year 2025-26 under Section 44. en-us Mon, 07 Sep 2026 00:00:00 +0530 Tue, 06 Oct 2026 08:13:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800430 GST registration cancellation for admitted non-filing of returns under the CGST Act was annulled despite expiry of the statutory period for seeking revocation. Relief remains conditional on furnishing all outstanding returns within 30 days, while liability for tax, penalty, interest and late fees continues. Limitation periods for tax determination under Sections 73(10) and 74(10) run from the judgment, subject to the specified treatment for financial year 2025-26 under Section 44. Case-Laws GST Mon, 07 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800430