{"id":74963,"date":"2026-02-07T18:07:46","date_gmt":"2026-02-07T12:37:46","guid":{"rendered":""},"modified":"2026-02-07T18:07:46","modified_gmt":"2026-02-07T12:37:46","slug":"revocation-of-gst-registration-and-permission-to-file-blocked-returns-conditional-defreezing-of-bank-accounts-after-security-and-instalment-application","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74963","title":{"rendered":"Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment application."},"content":{"rendered":"<p>Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment application.<br \/>Case-Laws<br \/>GST<br \/>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; <\/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=96699\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment application.Case-LawsGSTRevocation of cancelled GST registration was directed to be pursued by petitioners so they<\/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-74963","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74963","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=74963"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74963\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74963"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74963"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74963"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}