{"id":74951,"date":"2026-02-06T10:12:34","date_gmt":"2026-02-06T04:42:34","guid":{"rendered":""},"modified":"2026-02-06T10:12:34","modified_gmt":"2026-02-06T04:42:34","slug":"gst-registration-cancellation-quashed-restoration-granted-subject-to-discharge-of-pending-tax-liability-under-tvl-suguna-precedent","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74951","title":{"rendered":"GST registration cancellation quashed &#8211; restoration granted subject to discharge of pending tax liability under Tvl.Suguna precedent."},"content":{"rendered":"<p>GST registration cancellation quashed &#8211; restoration granted subject to discharge of pending tax liability under Tvl.Suguna precedent.<br \/>Case-Laws<br \/>GST<br \/>Quashing of GST registration cancellation was ordered and the registration directed to be restored, subject to the petitioner discharging outstanding tax arrears as a condition precedent under the Tvl. Suguna authority; the court relied on that precedent to require payment and reporting of tax liability before restoration. The impugned cance<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=96668\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST registration cancellation quashed &#8211; restoration granted subject to discharge of pending tax liability under Tvl.Suguna precedent.Case-LawsGSTQuashing of GST registration cancellation was ordered and the registration directed to be restored, subject to<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74951","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74951","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74951"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74951\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74951"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74951"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74951"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}