https://www.taxtmi.com/caselaws?id=769015 The Gauhati HC held that GST registration cancelled under Section 29(2)(c) of CGST Act, 2017 for non-filing of returns for six continuous months can be restored. The court ruled that if the petitioner approaches the empowered officer within two months, furnishing all pending returns and making full payment of tax dues with applicable interest and late fees, the officer has authority to drop cancellation proceedings and restore registration. The writ petition was disposed of directing the petitioner to seek restoration from concerned authority within the specified timeframe. en-us Tue, 08 Apr 2025 00:00:00 +0530 Thu, 05 Jun 2025 18:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769015 The Gauhati HC held that GST registration cancelled under Section 29(2)(c) of CGST Act, 2017 for non-filing of returns for six continuous months can be restored. The court ruled that if the petitioner approaches the empowered officer within two months, furnishing all pending returns and making full payment of tax dues with applicable interest and late fees, the officer has authority to drop cancellation proceedings and restore registration. The writ petition was disposed of directing the petitioner to seek restoration from concerned authority within the specified timeframe. Case-Laws GST Tue, 08 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769015