https://www.taxtmi.com/caselaws?id=773310 GST registration cancelled for continuous non-filing of returns may be restored where the taxpayer furnishes all pending returns and pays the full tax dues, interest and late fee required by the proviso to Rule 22(4) of the CGST Rules, 2017. Cancellation under Section 29(2)(c) is permissible for sustained non-compliance, but the proper officer must drop the proceedings when the statutory conditions in the proviso are satisfied. Because cancellation carries serious civil consequences, the authority retains jurisdiction to consider restoration and must pass an appropriate order in accordance with law. en-us Wed, 18 Jun 2025 00:00:00 +0530 Thu, 19 Jun 2025 10:34:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773310 GST registration cancelled for continuous non-filing of returns may be restored where the taxpayer furnishes all pending returns and pays the full tax dues, interest and late fee required by the proviso to Rule 22(4) of the CGST Rules, 2017. Cancellation under Section 29(2)(c) is permissible for sustained non-compliance, but the proper officer must drop the proceedings when the statutory conditions in the proviso are satisfied. Because cancellation carries serious civil consequences, the authority retains jurisdiction to consider restoration and must pass an appropriate order in accordance with law. Case-Laws GST Wed, 18 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773310