https://www.taxtmi.com/caselaws?id=765656 GST registration cancelled for non-furnishing of returns for six months or more may be restored if the registered person files all pending returns and pays the tax dues, interest and late fee required by the proviso to Rule 22(4) of the CGST Rules, 2017. Cancellation under Section 29(2)(c) of the CGST Act is a serious civil consequence, but the competent authority may drop the cancellation proceedings once the statutory conditions are satisfied. The authority must consider restoration on compliance with the prescribed formalities, and the affected person may seek reinstatement by approaching the proper officer. en-us Fri, 24 Jan 2025 00:00:00 +0530 Wed, 05 Nov 2025 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765656 GST registration cancelled for non-furnishing of returns for six months or more may be restored if the registered person files all pending returns and pays the tax dues, interest and late fee required by the proviso to Rule 22(4) of the CGST Rules, 2017. Cancellation under Section 29(2)(c) of the CGST Act is a serious civil consequence, but the competent authority may drop the cancellation proceedings once the statutory conditions are satisfied. The authority must consider restoration on compliance with the prescribed formalities, and the affected person may seek reinstatement by approaching the proper officer. Case-Laws GST Fri, 24 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765656