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of The HC held that cancellation of GST registration under Section 29(2)(c) of the CGST Act, 2017, for non-filing of returns for six continuous months is valid and governed by Rule 22 of the CGST Rules, 2017. However, pursuant to the proviso to sub-rule (4) of Rule 22, if the petitioner is willing to furnish all pending returns and pay the due tax along with interest and late fees, the empowered officer may drop the cancellation proceedings and restore registration by issuing Form GST REG-20. Considering the serious civil consequences of cancellation, the HC directed the petitioner to approach the concerned authority within two months to comply with these conditions for restoration of GST registration. The writ petition was disposed accordingly.
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