https://www.taxtmi.com/caselaws?id=800991 GST registration cancelled under the earlier revival framework may be restored only after pending pre-cancellation returns are filed and outstanding tax, interest, and applicable fine or fee are paid. Post-cancellation returns must also be filed, with GST paid in cash. Input tax credit may be utilised only after scrutiny and approval by the competent authority. Compliance with these conditions permits restoration of the cancelled registration and setting aside of the cancellation. en-us Tue, 01 Sep 2026 00:00:00 +0530 Wed, 14 Oct 2026 06:28:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800991 GST registration cancelled under the earlier revival framework may be restored only after pending pre-cancellation returns are filed and outstanding tax, interest, and applicable fine or fee are paid. Post-cancellation returns must also be filed, with GST paid in cash. Input tax credit may be utilised only after scrutiny and approval by the competent authority. Compliance with these conditions permits restoration of the cancelled registration and setting aside of the cancellation. Case-Laws GST Tue, 01 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800991