https://www.taxtmi.com/caselaws?id=450023 The Gauhati HC allowed a writ petition challenging GST registration cancellation under Section 29(2)(c) of CGST Act, 2017 for non-filing of returns for six months. The court set aside the cancellation order, directing the petitioner to approach authorities within one month seeking revocation. Following Rule 22 of CGST Rules, 2017 and precedent decisions, the court held that upon payment of all outstanding statutory dues, interest, and late fees, authorities must revoke the cancellation and restore GST registration. en-us Thu, 01 Feb 2024 00:00:00 +0530 Fri, 25 Apr 2025 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450023 The Gauhati HC allowed a writ petition challenging GST registration cancellation under Section 29(2)(c) of CGST Act, 2017 for non-filing of returns for six months. The court set aside the cancellation order, directing the petitioner to approach authorities within one month seeking revocation. Following Rule 22 of CGST Rules, 2017 and precedent decisions, the court held that upon payment of all outstanding statutory dues, interest, and late fees, authorities must revoke the cancellation and restore GST registration. Case-Laws GST Thu, 01 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450023