https://www.taxtmi.com/highlights?id=75879 Cancellation of registration certificates - Non-furnishing of GST returns due to COVID - The High Court interpreted Rule 22 of the CGST Rules, 2017, particularly the proviso to sub-rule (4), which allows for the dropping of proceedings and restoration of registration if pending returns are furnished, and tax dues are paid along with applicable interest and late fees. - Considering previous court orders in similar cases, the court decided to grant relief to the petitioner by setting aside the cancellation order and directing the petitioner to approach the authority for restoration of GST registration. en-us Wed, 20 Mar 2024 09:20:53 +0530 Wed, 20 Mar 2024 09:20:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=75879 Cancellation of registration certificates - Non-furnishing of GST returns due to COVID - The High Court interpreted Rule 22 of the CGST Rules, 2017, particularly the proviso to sub-rule (4), which allows for the dropping of proceedings and restoration of registration if pending returns are furnished, and tax dues are paid along with applicable interest and late fees. - Considering previous court orders in similar cases, the court decided to grant relief to the petitioner by setting aside the cancellation order and directing the petitioner to approach the authority for restoration of GST registration. Highlights GST Wed, 20 Mar 2024 09:20:53 +0530 https://www.taxtmi.com/highlights?id=75879