https://www.taxtmi.com/caselaws?id=773550 Gauhati HC disposed of petition challenging GST registration cancellation under Section 29(2)(c) CGST Act, 2017 for non-filing of returns for six months. Court held that empowered officer has authority to cancel registration retrospectively for continuous non-filing. However, considering serious civil consequences, court directed petitioner to approach concerned authority within two months seeking restoration by furnishing pending returns and paying tax dues with interest and late fees. If petitioner complies with Rule 22(4) proviso requirements of CGST Rules, 2017, authority must consider restoration application and pass appropriate orders. en-us Fri, 20 Jun 2025 00:00:00 +0530 Tue, 24 Jun 2025 08:25:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773550 Gauhati HC disposed of petition challenging GST registration cancellation under Section 29(2)(c) CGST Act, 2017 for non-filing of returns for six months. Court held that empowered officer has authority to cancel registration retrospectively for continuous non-filing. However, considering serious civil consequences, court directed petitioner to approach concerned authority within two months seeking restoration by furnishing pending returns and paying tax dues with interest and late fees. If petitioner complies with Rule 22(4) proviso requirements of CGST Rules, 2017, authority must consider restoration application and pass appropriate orders. Case-Laws GST Fri, 20 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773550