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HC held that cancellation of the petitioner's GST registration was vitiated for failure to assign reasons and for breach of principles of natural justice. The court observed that under Section 29(2)(c) an empowered officer may cancel registration, and Rule 22(4) proviso permits the officer to drop cancellation proceedings and restore registration by issuing Form GST REG-20 where the person files all pending returns and pays tax dues with applicable interest and late fee. The writ petition was disposed of directing the petitioner to apply to the concerned authority within two months to seek restoration; the authority may consider dropping proceedings and pass the appropriate order upon compliance.
HC held that cancellation of the petitioner's GST registration was vitiated for failure to assign reasons and for breach of principles of natural justice. The court observed that under Section 29(2)(c) an empowered officer may cancel registration, and Rule 22(4) proviso permits the officer to drop cancellation proceedings and restore registration by issuing Form GST REG-20 where the person files all pending returns and pays tax dues with applicable interest and late fee. The writ petition was disposed of directing the petitioner to apply to the concerned authority within two months to seek restoration; the authority may consider dropping proceedings and pass the appropriate order upon compliance.
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