Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment application.
Case-Laws
GST
Revocation of cancelled GST registration was directed to be pursued by petitioners so they can file blocked GSTR-1 and GSTR-3B returns; outcome: court granted liberty to apply for revocation and for permission to file returns. Petitioners may apply for payment of outstanding tax by instalments under the statutory scheme;
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