https://www.taxtmi.com/caselaws?id=761798 The HC set aside the GST registration cancellation order dated 09.12.2021 issued under Section 29(2)(c) of CGST Act, 2017 for non-filing of returns for six months. The court held that under proviso to sub-rule (4) of Rule 22 of CGST Rules, 2017, proceedings can be dropped if the taxpayer furnishes pending returns and pays tax, interest, and late fees. The petitioner was directed to approach the concerned authority within one month seeking revocation of cancellation and restoration of GST registration upon payment of statutory dues. en-us Wed, 13 Nov 2024 00:00:00 +0530 Sat, 16 Nov 2024 08:38:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761798 The HC set aside the GST registration cancellation order dated 09.12.2021 issued under Section 29(2)(c) of CGST Act, 2017 for non-filing of returns for six months. The court held that under proviso to sub-rule (4) of Rule 22 of CGST Rules, 2017, proceedings can be dropped if the taxpayer furnishes pending returns and pays tax, interest, and late fees. The petitioner was directed to approach the concerned authority within one month seeking revocation of cancellation and restoration of GST registration upon payment of statutory dues. Case-Laws GST Wed, 13 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761798