https://www.taxtmi.com/caselaws?id=446476 GST registration cancelled for continuous failure to furnish returns may be restored where the registered person furnishes all pending returns and pays the tax dues with applicable interest and late fee. The proviso to Rule 22(4) of the CGST Rules allows the proper officer to drop the cancellation proceedings when those statutory requirements are met, and the authority has jurisdiction to consider restoration on that basis. The petitioner was allowed to approach the concerned authority within two months, and the request was to be examined and acted on in accordance with law if the stated conditions are satisfied. en-us Wed, 29 Nov 2023 00:00:00 +0530 Wed, 23 Apr 2025 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446476 GST registration cancelled for continuous failure to furnish returns may be restored where the registered person furnishes all pending returns and pays the tax dues with applicable interest and late fee. The proviso to Rule 22(4) of the CGST Rules allows the proper officer to drop the cancellation proceedings when those statutory requirements are met, and the authority has jurisdiction to consider restoration on that basis. The petitioner was allowed to approach the concerned authority within two months, and the request was to be examined and acted on in accordance with law if the stated conditions are satisfied. Case-Laws GST Wed, 29 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446476