https://www.taxtmi.com/caselaws?id=772955 The Gauhati HC disposed of a writ petition challenging GST registration cancellation for non-filing of returns for six months. The court held that under Section 29(2)(c) of CGST Act, 2017 and Rule 22 of CGST Rules, 2017, the empowered officer can cancel registration but must consider restoration if the petitioner furnishes pending returns and pays tax dues with interest and late fees. The court directed the petitioner to approach authorities within two months for restoration, and if compliance requirements are met, the authority must expeditiously restore the GST registration. en-us Fri, 30 May 2025 00:00:00 +0530 Mon, 16 Jun 2025 08:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772955 The Gauhati HC disposed of a writ petition challenging GST registration cancellation for non-filing of returns for six months. The court held that under Section 29(2)(c) of CGST Act, 2017 and Rule 22 of CGST Rules, 2017, the empowered officer can cancel registration but must consider restoration if the petitioner furnishes pending returns and pays tax dues with interest and late fees. The court directed the petitioner to approach authorities within two months for restoration, and if compliance requirements are met, the authority must expeditiously restore the GST registration. Case-Laws GST Fri, 30 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772955