https://www.taxtmi.com/caselaws?id=800848 Revocation of cancelled GST registration is governed by the CGST Act and the corresponding rules, which prescribe a period, including available extensions, for seeking revocation. Where that period has expired, restoration of registration may nevertheless be extended on terms applied to similarly situated taxpayers. Revocation and restoration remain conditional on timely payment of outstanding statutory dues, penalties and fine as intimated by the competent authority. en-us Fri, 09 Oct 2026 00:00:00 +0530 Mon, 12 Oct 2026 04:18:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800848 Revocation of cancelled GST registration is governed by the CGST Act and the corresponding rules, which prescribe a period, including available extensions, for seeking revocation. Where that period has expired, restoration of registration may nevertheless be extended on terms applied to similarly situated taxpayers. Revocation and restoration remain conditional on timely payment of outstanding statutory dues, penalties and fine as intimated by the competent authority. Case-Laws GST Fri, 09 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800848