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        Case ID :
        GST

        HC considered cancellation of petitioner's GST registration...

        GST registration restoration allowed when taxpayer files pending returns, pays dues u/s 29(2)(c) and Rule 22(4)

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                HC considered cancellation of petitioner's GST registration under Section 29(2)(c) CGST Act for non-filing of returns for over six months. Referring to Rule 22(4) CGST Rules and its proviso, HC held that where a registered person is willing to furnish all pending returns and pay full tax dues with applicable interest and late fee, the proper officer is empowered to drop cancellation proceedings and restore registration by order in Form GST REG-20. Recognising the serious civil consequences of cancellation, HC disposed of the writ by directing petitioner to approach the competent authority within two months seeking restoration in accordance with law.
                                Note: It is a system-generated summary and is for quick reference only.
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