https://www.taxtmi.com/article/detailed?id=13962 Cancellation of registration under Section 29(2) of the CGST Act is constrained to specified grounds and requires a show cause notice, an opportunity for personal hearing, and satisfaction of the proper officer. High Courts have found cancellations arbitrary where officers invoke Section 29(2) for isolated non filing, fail to consider replies to SCNs, or deny adequate hearing. The proviso to sub rule (4) of Rule 22 mandates dropping proceedings and issuing FORM GST REG 20 when the taxpayer offers to furnish returns and pay dues with interest, limiting cancellation where compliance is possible. en-us Sat, 29 Mar 2025 08:22:10 +0530 Sat, 29 Mar 2025 08:22:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13962 Cancellation of registration under Section 29(2) of the CGST Act is constrained to specified grounds and requires a show cause notice, an opportunity for personal hearing, and satisfaction of the proper officer. High Courts have found cancellations arbitrary where officers invoke Section 29(2) for isolated non filing, fail to consider replies to SCNs, or deny adequate hearing. The proviso to sub rule (4) of Rule 22 mandates dropping proceedings and issuing FORM GST REG 20 when the taxpayer offers to furnish returns and pay dues with interest, limiting cancellation where compliance is possible. Articles Goods and Services Tax - GST Sat, 29 Mar 2025 08:22:10 +0530 https://www.taxtmi.com/article/detailed?id=13962