https://www.taxtmi.com/caselaws?id=802688 Revocation of GST registration cancellation for failure to furnish returns requires outstanding returns to be filed and tax paid, together with applicable interest, late fee and penalty, before the revocation application is submitted. Filing returns and paying tax alone do not account for these ancillary liabilities. The statutory scheme also provides for recovery of dues under Section 79 and for interest and late fee under Sections 50 and 47. en-us Fri, 06 Nov 2026 00:00:00 +0530 Fri, 13 Nov 2026 08:45:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802688 Revocation of GST registration cancellation for failure to furnish returns requires outstanding returns to be filed and tax paid, together with applicable interest, late fee and penalty, before the revocation application is submitted. Filing returns and paying tax alone do not account for these ancillary liabilities. The statutory scheme also provides for recovery of dues under Section 79 and for interest and late fee under Sections 50 and 47. Case-Laws GST Fri, 06 Nov 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802688