https://www.taxtmi.com/caselaws?id=771330 The HC validated GST registration cancellation under Section 29(2)(c) for non-filing of returns, finding procedural requirements met despite no personal hearing notification. The court held that the petitioner can seek registration restoration by submitting pending returns and paying full dues within two months. The proper officer must expeditiously consider restoration application if statutory conditions are fulfilled, emphasizing compliance over strict procedural timelines. en-us Fri, 11 Apr 2025 00:00:00 +0530 Mon, 09 Jun 2025 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771330 The HC validated GST registration cancellation under Section 29(2)(c) for non-filing of returns, finding procedural requirements met despite no personal hearing notification. The court held that the petitioner can seek registration restoration by submitting pending returns and paying full dues within two months. The proper officer must expeditiously consider restoration application if statutory conditions are fulfilled, emphasizing compliance over strict procedural timelines. Case-Laws GST Fri, 11 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771330