https://www.taxtmi.com/caselaws?id=771334 The HC allowed petitioner's application for GST registration restoration after cancellation due to non-filing of returns for six months. The court directed petitioner to approach the concerned authority within two months with all pending returns and full payment of tax dues, interest, and late fees. The authority was instructed to consider restoration if all requirements under Rule 22(4) proviso of CGST Rules, 2017 are met. The court clarified that limitation period under Section 73(10) would commence from the order date, except for FY 2024-25 which follows Section 44. Petitioner remains liable for all arrears including tax, penalty, interest, and late fees. en-us Wed, 14 May 2025 00:00:00 +0530 Thu, 22 May 2025 15:06:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771334 The HC allowed petitioner's application for GST registration restoration after cancellation due to non-filing of returns for six months. The court directed petitioner to approach the concerned authority within two months with all pending returns and full payment of tax dues, interest, and late fees. The authority was instructed to consider restoration if all requirements under Rule 22(4) proviso of CGST Rules, 2017 are met. The court clarified that limitation period under Section 73(10) would commence from the order date, except for FY 2024-25 which follows Section 44. Petitioner remains liable for all arrears including tax, penalty, interest, and late fees. Case-Laws GST Wed, 14 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771334