https://www.taxtmi.com/caselaws?id=769242 GST registration cancelled for continuous non-filing of returns may be restored where the taxpayer furnishes all pending returns and pays the tax dues, applicable interest and late fee. The proviso to Rule 22(4) of the CGST Rules, 2017 empowers the proper officer to drop cancellation proceedings on such compliance, and cancellation under Section 29(2)(c) carries serious civil consequences. The court directed the taxpayer to approach the competent authority and comply with the statutory requirements, and the authority was to consider restoration in accordance with law. en-us Wed, 09 Apr 2025 00:00:00 +0530 Tue, 22 Apr 2025 08:31:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769242 GST registration cancelled for continuous non-filing of returns may be restored where the taxpayer furnishes all pending returns and pays the tax dues, applicable interest and late fee. The proviso to Rule 22(4) of the CGST Rules, 2017 empowers the proper officer to drop cancellation proceedings on such compliance, and cancellation under Section 29(2)(c) carries serious civil consequences. The court directed the taxpayer to approach the competent authority and comply with the statutory requirements, and the authority was to consider restoration in accordance with law. Case-Laws GST Wed, 09 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769242