Goods and Services Tax

CBI Arrests Assistant Commissioner, CGST, Ratlam in a Bribery Case
GST
Dated:- 4-4-2026

The Central Bureau of Investigation (CBI) has arrested an Assistant Commissioner, CGST, Ratlam, in a bribery case.

The CBI registered the instant case on 31.03.2026 against Assistant Commissioner, CGST, Ratlam, and a private person on the allegations that the accused demanded a bribe of Rs. 5 lakh through a middleman/private person for not initiating GST proceedings against the complainant's f

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Cross-empowerment under GST does not extend to IGST transit detention where the State lacks tax entitlement
Case-Laws
GST
State tax officers cannot invoke detention or confiscation powers for inter-State movement of goods under the IGST regime where the State has no tax allocation in the transaction. The Court held that cross-empowerment under GST is limited to functions assigned to the State as proper officer, and Andhra Pradesh officers may act under the IGST Act only where the State is entitled to a share of tax; otherwise they may merely forward the material to the proper officers of the consignor and consignee. The Court also held that valuation disputes, alleged undervaluation, description mismatch, excess quantity, or absence of an e-way bill, without more, do not justify action under detention and confiscation provisions. The impugned proceedings were set aside as without jurisdiction.
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GST amnesty waiver cannot be rejected on a clerical error; demand must be assessed on its true components.
Case-Laws
GST
An apparent clerical error in the summary assessment could not be carried forward to reject a Section 128A GST amnesty waiver application. The original order showed that the demand comprised tax, interest and penalty, with penalty being only a part of the total demand, so the authority was required to examine the waiver request on the correct basis and on its own merits. The High Court set aside the rejection order and remanded the matter for fresh consideration after treating the demand as consisting of tax, interest and penalty and after hearing the petitioner.
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Pragmatic condonation of delay restored a time-barred appeal, with merits left open for fresh hearing.
Case-Laws
GST
A High Court applied a pragmatic approach to condonation of delay and held that a one-day delay should not be rejected pedantically where refusal would defeat adjudication on merits. Relying on the principle that substantial justice should prevail over technicalities in limitation matters, and noting the respondent's no-objection, the Court set aside the order treating the appeal as time-barred. The appeal was restored for fresh hearing and decision on merits, while all other contentions, including the underlying tax challenge and impugned notifications, were left open.
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Geomembranes classification under HSN 5911 upheld on binding High Court precedent, rejecting Chapter 39 treatment.
Case-Laws
GST
Geomembranes manufactured through a woven fabric stage followed by lamination were held classifiable under Chapter 59, specifically HSN 5911, rather than as plastic goods under Chapter 39. The Appellate Authority applied the binding jurisdictional precedent of the Gujarat High Court in an identical product dispute and treated that ruling as final. It rejected the Department's reliance on contrary case law, noting that the cited authority did not address woven fabric as a textile product and was therefore inapposite. On that basis, the advance ruling classifying geomembranes under HSN 5911 was upheld and the departmental appeal was dismissed.
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Leasehold rights used for constructing an immovable manufacturing facility kept GST input tax credit blocked under the plant and machinery test.
Case-Laws
GST
Leasehold rights used to obtain land and set up a manufacturing facility were treated as an enabling service received for construction on the appellant's own account, so the first condition of the ITC bar under section 17(5)(d) was satisfied. Applying annexation, object, intendment and marketability tests, the Authority held that the air separation plant was an immovable manufacturing facility meant for permanent beneficial enjoyment of the leased land, not a standalone apparatus, equipment or machinery. As the facility did not fall within the statutory meaning of plant and machinery, the exclusion from the credit bar was unavailable and GST input tax credit on the leasehold-rights service remained blocked.
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NSDC training exemption for digital marketing courses accepted, with intervening period regularised on an as is where is basis.
Case-Laws
GST
NSDC-approved training partners conducting NSQF-aligned digital marketing courses were treated as supplying training services exempt under Entry 69 of Notification No. 12/2017-CT(R), because the services fell within the skill development framework covered by the notification. After Notification No. 08/2024-CT(R), NCVET-accredited training bodies and NSDC-approved training partners were treated as separate categories, so the applicant could not claim the NCVET route merely because the course was NSQF-aligned. The exemption for the intervening period was therefore unavailable on the notification wording, but the tax position for that period was directed to be regularised on an as is where is basis, with no tax recoverable if unpaid and no refund if already paid.
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Input tax credit allowed for foundation and structural support used with plant and machinery in factory construction.
Case-Laws
GST
Input tax credit was held admissible on works contract input services used to construct foundation and structural support for plant and machinery installed in the factory. The Authority reasoned that section 17(5)(c) blocks credit for works contract services used for immovable property, but the Explanation to section 17 expressly includes the foundation and structural support of apparatus, equipment and machinery within “plant and machinery”. Because the RCC and steel structures were used only to support the machines, absorb vibration and ensure stability, they were not treated as excluded civil structures. The applicant was therefore entitled to credit on the impugned services.
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Input tax credit on foundation and structural support for plant and machinery upheld as part of plant, not excluded civil structure.
Case-Laws
GST
Input tax credit was held admissible on input services used to construct foundation and structural supports for solvent recovery and wastewater treatment plants within a factory, because the services had a direct nexus with manufacturing activity and were used in the course or furtherance of business. The Authority held that steel and RCC works supporting the equipment formed part of “plant and machinery” under the statutory explanation, since the structures were fixed to earth to hold apparatus used for outward supply. As the exclusion for immovable property does not extend to such foundation and support forming part of plant and machinery, the restriction in section 17(5)(c) did not apply.
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Non-monetary consideration and leasehold rights transfer to LLP treated as taxable supply of service under GST.
Case-Laws
GST
A proposed contribution of developed leasehold land, constructed hotel floors and related infrastructure to an LLP was treated as a taxable supply of service under the CGST Act. The arrangement was regarded as a transaction between distinct taxable persons, with consideration in non-monetary form because the contributor would receive partnership interest, profit-sharing rights and related commercial benefits. The transfer of leasehold and occupancy rights for hotel business was viewed as supply of service in the course or furtherance of business, not as a mere capital contribution or sale of immovable property outside GST. As the transaction did not fall within Schedule III, GST was held leviable on the proposed arrangement.
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GST on employee canteen and transport recoveries upheld; exemption denied and input tax credit blocked for personal consumption.
Case-Laws
GST
Provision of canteen and employee transportation facilities was treated as activity in the course of business, with two separate supplies identified: service from the third-party provider to the employer, and outward supply from the employer to employees where amounts were recovered by salary deduction. The recovered portion was held to be consideration liable to GST, while only the employer-borne concession was treated as a perquisite. The employee transport arrangement was not accepted as exempt non-air-conditioned contract carriage under Notification No. 12/2017, since it was characterised as vehicle hiring with operator. Input tax credit was also denied because employee transportation was held to be used for personal consumption under section 17(5)(g).
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Job work and manufacture distinction: crushing limestone/dolomite was treated as service, not manufacture, under GST.
Case-Laws
GST
A registered recipient may seek an advance ruling where the transaction affects its tax position, because the term “applicant” is broad enough to cover such a request; the locus objection was therefore rejected and the ruling was examined on merits. On classification, crushing, screening and sizing of limestone/dolomite did not amount to manufacture because the processes did not produce a new product with a distinct name, character and use; the mineral identity and commercial understanding remained unchanged, with only physical dimensions altered. The contractor's assumption of operational risk was irrelevant. The activity was treated as treatment or processing of another person's goods and therefore a supply of service in the nature of job work.
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Difficulty in filing appeals on the GST portal in cases where adjudication orders reflect “NIL” demand due to prior voluntary payment
GST
Dated:- 3-4-2026

Subject: reg.

1. Introduction

• It has come to the notice of GSTN that certain taxpayers are facing difficulties in filing appeals on the GST portal against demand orders wherein the demand amount is reflected as “NIL,” despite the existence of a dispute regarding tax liability.

• This situation generally arises in cases where the taxpayer has made payment of tax, interest, or penalty (fully or partially) at the stage of issuance of the Show Cause Notice (SCN), without admitting the liability, and the adjudicating authority has subsequently issue

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ount cannot be more than demand amount itself.”

• Since no liability is reported by the tax officer on the GST portal, the system blocks the taxpayer from filing an appeal.

3. Nature of Issue:

It is clarified that:

• Payment made during the SCN stage, without explicit admission of liability, does not amount to acceptance of the demand.

• In such cases, the taxpayer retains the right to contest the liability and file an appeal under Section 107 of the Central Goods and Services Tax Act, 2017.

However, where the adjudication order incorrectly reflects a “NIL” demand, the taxpayer is unable to exercise this statutory right due to the NIL demand reflected in the system.

4. Alternate solution:

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GST registration cancellation may be restored on filing pending returns and clearing dues, interest and late fee.
Case-Laws
GST
Cancellation of GST registration for non-filing of returns may be dropped where the registered person furnishes all pending returns and pays the tax dues, interest and late fee, as reflected in the proviso to Rule 22(4) of the CGST Rules. The text notes that the cancellation power under Section 29(2)(c) extends to non-filing for six continuous months, but serious civil consequences justify permitting restoration on compliance. It also states that expiry of the revocation timeline was not treated as a bar in the circumstances discussed. The petitioner was given two months to approach the authority, which was directed to consider restoration expeditiously in accordance with law.
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Alternative remedy and factual adjudication bar merits review in IGST adjustment dispute, with appeal left open
Case-Laws
GST
The writ challenge to denial of adjustment of excess IGST against ineligible ITC was not examined on merits because the dispute involved several factual issues better suited to statutory appellate scrutiny. The Court relegated the petitioner to the appellate remedy, directed the authority to grant a personal hearing, and left all contentions open for appeal. In doing so, the appellate authority was asked to consider the principles on rectification of bona fide and inadvertent errors stated in Star Engineers I Pvt. Ltd., while the Court itself did not adjudicate the validity of the impugned notifications. The appeal was to be entertained on merits without objection on limitation if filed within the time granted.
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Improper service of notice at old address violates natural justice; HC quashes proceedings and remands for fresh adjudication.
Case-Laws
GST
Service of notice at an incorrect address, despite the taxpayer having informed the authorities of the changed address and the same being reflected in the registration certificate, violated audi alteram partem. The HC found that the show cause notice, adjudication order and appellate order were all served at the old address, and the appellate authority also failed to address the contention of non-receipt of notices and order. The petitioner was therefore denied an effective opportunity to defend the case. On that ground, the impugned proceedings were quashed and the matter was remanded for fresh proceedings in accordance with law.
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Real estate anti-profiteering methodology upheld, with purchase-value ITC comparison showing no additional GST benefit to pass on.
Case-Laws
GST
In real estate anti-profiteering analysis, the governing approach is to test project-level GST savings by comparing credit availed to purchase value in the pre-GST and post-GST periods. Applying that method, the Tribunal accepted the DGAP's use of purchase-value ratios, excluded reversed credit and units outside the relevant pre-occupancy sale pool, and held that no additional benefit had accrued to the developer. It also accepted that ledger adjustments could evidence passing on of input tax credit, and that the EPC contractor was not the supplier to homebuyers. The objections to methodology, verification, and alleged inconsistency were rejected, and no contravention of Section 171 was found.
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Haryana logs 22 pc growth in SGST revenue in FY26
GST
Dated:- 2-4-2026
PTI
Chandigarh, Apr 2 (PTI) Haryana recorded a 22 per cent growth in gross State GST (post-settlement) revenue in the 2025-26 financial year, the highest among all states, an official spokesperson said on Thursday.

The national average growth in SGST revenues stood at 6 per cent during the same period, the spokesperson said.

The state's gross SGST collection (post-settlement) rose to Rs 48,289 crore in FY26, up Rs 8,546 crore from the previous financial year.

With sustained growth, Haryana improved its rank to sixth in the country in SGST collections in FY26 from ninth in FY25, surpassing states like Telangana, West Bengal, and Rajasthan, the spok

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Bihar: Commercial taxes department records revenues worth Rs 43,324 cr in FY'26
GST
Dated:- 2-4-2026
PTI
Patna, Apr 2 (PTI) The commercial taxes department of Bihar recorded revenues worth Rs 43,324 crore in the 2025-26 financial year, achieving 93.17 per cent of the target of Rs 46,500 crore, a senior official said on Thursday.

The collection was 4.09 per cent more than the figure in 2024-25, he said.

Secretary-cum-Commissioner of the department, Sanjay Kumar Singh, said it collected Rs 32,801 crore as GST in 2025-26, an increase of 11.67 per cent year-on-year.

“However, after the deduction of an IGST settlement amount of Rs 724 crore by the central government, the net GST receipt came down to Rs 32,077 crore, which

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West Asia crisis: Govt exempts import duty on key petrochemical products till June
GST
Dated:- 2-4-2026
PTI
New Delhi, Apr 2 (PTI) The government on Thursday exempted import of critical petrochemical products from customs duty for three months till June 30, to ensure supply stability and provide relief to consumers of final products amid the crisis in West Asia.

Sectors dependent on petrochemical feedstock and intermediates such as plastics, packaging, textiles, pharmaceuticals, chemicals, automotive components and other manufacturing segments will benefit from the duty exemption which will cost the exchequer Rs 1,800 crore.

In a statement, the finance ministry said in light of the ongoing conflict in West Asia and the c

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Disruption in shipping routes amid the West Asia war has raised concerns over imports of fertiliser, crude oil and natural gas. India is a major importer of fertiliser and petroleum.

Global crude prices have risen by almost 50 per cent since the United States and Israel launched military strikes against Iran on February 28, triggering sweeping retaliation from Tehran.

The government had last week slashed excise duty on petrol and diesel by Rs 10 a litre as it looked to shield consumers from the impact of rising global crude prices amid the ongoing war, also imposed an export duty of Rs 21.50 per litre on diesel and Rs 29.50 per litre on Aviation Turbine Fuel (ATF). Excise duty on petrol has been slashed to Rs 3 a litre, while o

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Gross and Net GST revenue collections for the month of Mar, 2026
GST
Dated:- 2-4-2026

The gross and net GST revenue collections for the month of Mar, 2026.

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Document 1
GST Gross and Net Collections as on 31/03/2026 (Amount in crores)

Monthly Yearly

GST Collections Mar-25 Mar-26 % Growth Mar-25 Mar-26 % Growth

A B C D = C/B-1 E F G = F/E-1

A.1. Domestic C D E = D/C-1 G HI = H/G-1

CGST 38,145 40,549 4,13,776 4,44,309

SGST 49,891 53,268 5,16,448 5,51,302

IGST 50,071 52,385 6,03,582 6,36,158

Gross Domestic Revenue 1,38,106 1,46,202 5.9% 15,33,805 16,31,769 6.4%

A.2. Imports

IGST 45,739 53,861 5,21,710 5,95,327

Gross Import Revenue 45,739 53,861 17.8% 5,21,710 5,95,327 14.1%

A.3. Gross GST Revenue(A.1+A.2)

CGST 38,145 40,549 4,13,776 4,44,309

SGST 49,891 53,268 5,16,448 5,51,302

IGST 95,810 1,06,246 11,25,291 12,31,485

Total Gross GST Revenue 1,83,845 2,00,064 8.8% 20,55,515 22,27,096 8.3%

B.1. Domest

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1 48,626 4,73,812 5,01,908

IGST 82,689 92,410 9,53,201 10,27,249

Total Net GST Revenue 1,64,445 1,77,990 8.2% 18,07,296 19,34,766 7.1%

D.1 Cess*

Domestic 11,116 103 1,41,892 98,708

Import 1,137 0 11,411 6,015

Refund (210) (280) (4,603) (5,684)

Net Cess Revenue 12,043 (177) 1,48,699 99,039

Note:

(1) Compensation cess is continuing only as a transitory arrangement till entire loan and interest liability are discharged

(2) The above numbers are provisional and the actuals number may have slightly vary on finalisation.

Table 1: SGST & SGST portion of IGST settled to States/UTs in March, 2026

(Rs. in crore)

Pre-Settlement SGST Post-Settlement SGST1

State/UT Mar-25 Mar-26 Growth (%) Mar-25 Mar-26 Growth (%)

Jammu and Kashmir 257 207 -20% 692 652 -6%

Himachal Pradesh 225 244 9% 454 510 12%

Punjab 752 888 18% 2,028 2,355 16%

Chandigarh 67 67 0% 223 205 -8%

Uttarakhand 527 458 -13% 772 891 16%

Haryana 2,011 2,040 1% 3,200 3,828

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,764 6,882 2%

Puducherry 49 48 -1% 118 131 11%

Andaman & Nicobar Islands 21 32 58% 52 69 31%

Telangana 1,822 2,168 19% 3,685 4,020 9%

Andhra Pradesh 1,399 1,416 1% 3,015 3,123 4%

Ladakh 22 18 -16% 40 36 -11%

Other Territory 21 57 174% 106 185 74%

Grand Total 49,891 53,268 7% 86,707 90,817 5%

Table-2: SGST & SGST portion of IGST settled to States/UTs till March, 2026

(Rs. in crore)

State/UT Pre-Settlement SGST Post-Settlement SGST1

2024-25 2025-26 Growth 2024-25 2025-26 Growth

Jammu and Kashmir 2,991 2,923 -2% 8,672 8,002 -8%

Himachal Pradesh 2,709 2,655 -2% 6,137 6,332 3%

Punjab 9,193 9,928 8% 24,749 26,843 8%

Chandigarh 777 788 1% 2,399 2,447 2%

Uttarakhand 5,847 5,990 2% 9,360 10,116 8%

Haryana 23,285 24,836 7% 39,743 48,289 22%

Delhi 17,788 19,159 8% 36,211 37,374 3%

Rajasthan 18,736 19,863 6% 44,007 46,334 5%

Uttar Pradesh 34,845 35,685 2% 84,264 84,800 1%

Bihar 9,925 11,150 12% 29,295 31,966 9%

Sikkim 399 513 29% 98

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730 23%

Telangana 21,292 22,685 7% 44,025 46,202 5%

Andhra Pradesh 14,488 15,211 5% 33,301 34,301 3%

Ladakh 276 273 -1% 740 709 -4%

Other Territory 208 404 94% 935 2,582 176%

Grand Total 5,16,448 5,51,302 7% 9,73,853 10,29,131 6%

1 Post-Settlement GST is cumulative of the GST revenues of the States/UTs and the SGST portion of the IGST settled to the States/UTs

Table 3 : State Wise/ Approving Authority wise Domestic Collectic

Period Apr-25 to Mar-26

(Rs. In Crores)

state_Cd State Collection by Central Formations Collection by State Formations TOTAL Growth in 2025-26 (upto Mar26) on 2024-25 (upto Mar-25)

No.of GSTINS as on 31st Mar 2026 CGST SGST IGST TOTAL No.of GSTINS as on 31st Mar2026 CGST SGST IGST TOTAL CGST SGST IGST TOTAL CENTER STATE TOTAL

1 Jammu and Kashmir 64,353 814 1,131 913 2,857 98,916 1,363 1,792 946 4,101 2,177 2,923 1,859 6,959 -7.8% 3.6% -1.4%

2 Himachal Pradesh 52,113 824 1,124 2,087 4,035 82,868 1,122 1,530 2,741 5,393 1,946 2

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35 20,058 10.8% 10.5% 10.6%

11 Sikkim 5,041 158 196 1,596 1,950 6,806 252 317 1,107 1,675 409 513 2,703 3,625 -15.2% -5.0% -10.7%

12 Arunachal Pradesh 9,126 206 246 74 526 12,696 404 494 104 1,001 610 739 178 1,527 29.4% 26.5% 27.5%

13 Nagaland 4,642 134 161 40 335 6,721 178 226 105 509 312 388 145 845 28.6% 28.2% 28.4%

14 Manipur 6,353 88 116 31 235 9,218 189 249 72 510 277 365 104 746 10.4% 5.1% 6.8%

15 Mizoram 4,038 73 10 47 221 5,625 86 123 20 230 158 224 67 450 -3.3% -18.9% -11.9%

16 Tripura 14,873 194 260 66 521 20,707 291 384 114 789 485 644 180 1,309 8.4% 11.0% 10.0%

17 Meghalaya 13,277 210 247 584 1,041 19,455 360 459 470 1,289 571 707 1,053 2,330 13.6% 2.1% 7.0%

18 Assam 1,09,940 2,149 2,839 1,889 6,878 1,35,497 3,053 3,951 2,835 9,840 5,202 6,790 4,724 16,717 9.3% 1.4% 4.5%

19 West Bengal 3,55,109 8,058 10,014 9,547 27,618 4,98,302 12,956 14,925 9,730 37,611 21,013 24,939 19,277 65,230 5.7% 6.6% 6.2%

20 Jharkhand 1,01,301 2,874 3,627 7,307 13,80

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30 Goa 20,073 769 992 1,013 2,773 29,524 1,389 1,684 1,104 4,177 2,157 2,676 2,117 6,951 -6.1% 0.7% -2.1%

31 Lakshadweep 269 2 4 8 14 251 3 5 3 12 6 9 11 25 30.2% 14.5% 22.4%

32 Kerala 1,78,361 7,639 9,045 4,128 20,812 2,66,629 5,530 6,958 2,646 15,133 13,169 16,003 6,773 35,945 13.3% 3.3% 8.8%

33 Tamil Nadu 5,17,589 16,014 19,831 22,411 58,256 7,18,570 20,954 27,788 23,250 71,992 36,968 47,619 45,661 1,30,248 7.9% 6.1% 6.9%

34 Puducherry 10,466 157 233 566 955 15,708 247 345 1,111 1,703 404 578 1,677 2,659 9.9% -14.1% -6.8%

35 Islands Andaman and Nicobar 2,921 116 141 103 361 3,673 80 104 27 211 196 245 131 572 20.9% 15.9% 19.0%

36 Telangana 2,48,378 8,603 10,565 9,770 28,938 3,21,043 9,610 12,120 10,172 31,901 18,212 22,685 19,943 60,840 10.3% 4.9% 7.4%

37 Andhra Pradesh 1,92,132 5,740 7,569 9,056 22,365 2,59,877 5,979 7,643 6,411 20,032 11,719 15,211 15,467 42,397 -0.8% 3.1% 1.0%

38 Ladakh 3,827 64 87 13 164 6,720 140 186 49 375 204 273 62 539 -4.4% 0.9% -0.7

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Govt exempts critical petrochemical products from customs duty amid West Asia crisis
GST
Dated:- 2-4-2026
PTI
New Delhi, Apr 2 (PTI) The government on Thursday exempted import of critical petrochemical products from customs duty to ensure supply stability and provide relief to consumers of final products amid the crisis in West Asia.

The duty exemption, which is valid till June 30, will benefit sectors dependent on petrochemical feedstock and intermediates such as plastics, packaging, textiles, pharmaceuticals, chemicals, automotive components and other manufacturing segments.

In a statement, the finance ministry said in light of the ongoing conflict in West Asia and the consequent disruptions in global supply chains, th

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a war has raised concerns over imports of fertiliser, crude oil and natural gas. India is a major importer of fertiliser and petroleum.

Global crude prices have risen by almost 50 per cent since the United States and Israel launched military strikes against Iran on February 28, triggering sweeping retaliation from Tehran.

The government had last week slashed excise duty on petrol and diesel by Rs 10 a litre as it looked to shield consumers from the impact of rising global crude prices amid the ongoing war, also imposed an export duty of Rs 21.50 per litre on diesel and Rs 29.50 per litre on Aviation Turbine Fuel (ATF). Excise duty on petrol has been slashed to Rs 3 a litre, while on diesel it is zero currently. PTI JD DR DR

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Alternate statutory remedy bars writ relief where GST appeal issues and missing record prevent proper judicial scrutiny.
Case-Laws
GST
Writ jurisdiction was declined because an efficacious statutory appeal lay before the GST Appellate Tribunal, including on the question of limitation before the first appellate authority. The petition was also procedurally deficient as the petitioner failed to place the revocation-rejection order on record, preventing proper scrutiny. In view of the available alternate remedy and the incomplete record, the court dismissed the petition, while granting liberty to pursue the remedy available in law.
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Section 75(7) limits GST adjudication to the show cause notice; inconsistent demand order was quashed and remanded.
Case-Laws
GST
The HC held that an adjudication order cannot confirm a demand that is not aligned with the show cause notice, as Section 75(7) requires the order to stay within the scope of the notice. On comparison, the notice and the order related to the same tax period and GST registration, yet the confirmed demand appeared inconsistent with the proposal in the notice. The impugned order was therefore quashed, and the matter was remitted for fresh adjudication on merits, with liberty to issue a corrigendum and proceed after obtaining the petitioner's response.
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GST registration restoration despite time-barred appeal, where bona fide default and compliance prospects justified writ relief.
Case-Laws
GST
The High Court noted that the appellate authority could not condone delay beyond the statutory period and upheld the rejection of the appeal on limitation. It nevertheless accepted that the taxpayer had bona fide reasons for not filing returns and that continued cancellation of GST registration would cause adverse civil consequences without benefiting revenue if compliance could still be secured. Exercising writ jurisdiction, the Court quashed the cancellation and appellate orders, directed restoration of registration, and allowed time to complete the remaining statutory obligations.
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