https://www.taxtmi.com/caselaws?id=772809 The Gauhati HC disposed of a writ petition challenging GST registration cancellation under Section 29(2)(c) of CGST Act, 2017. The petitioner's registration was cancelled for non-filing of returns for six continuous months without proper hearing, violating natural justice principles. The court held that under Rule 22(4) proviso of CGST Rules, 2017, if the petitioner files pending returns and pays tax dues with interest and late fees, the empowered officer can drop proceedings and restore registration. The petitioner was directed to approach concerned authorities within two months for restoration. en-us Fri, 30 May 2025 00:00:00 +0530 Fri, 13 Jun 2025 08:41:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772809 The Gauhati HC disposed of a writ petition challenging GST registration cancellation under Section 29(2)(c) of CGST Act, 2017. The petitioner's registration was cancelled for non-filing of returns for six continuous months without proper hearing, violating natural justice principles. The court held that under Rule 22(4) proviso of CGST Rules, 2017, if the petitioner files pending returns and pays tax dues with interest and late fees, the empowered officer can drop proceedings and restore registration. The petitioner was directed to approach concerned authorities within two months for restoration. Case-Laws GST Fri, 30 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772809