https://www.taxtmi.com/caselaws?id=773925 GST registration cancelled for non-filing of returns under Section 29(2)(c) may be restored where the taxpayer furnishes all pending returns and pays the tax dues with applicable interest and late fee. The proviso to Rule 22(4) allows the proper officer to drop cancellation proceedings and issue the prescribed order when these compliance requirements are met instead of a reply to the show-cause notice. Given the serious civil consequences of cancellation, restoration remains available on compliance with the prescribed conditions, and the competent authority must consider the request in accordance with law. en-us Fri, 27 Jun 2025 00:00:00 +0530 Mon, 30 Jun 2025 08:43:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773925 GST registration cancelled for non-filing of returns under Section 29(2)(c) may be restored where the taxpayer furnishes all pending returns and pays the tax dues with applicable interest and late fee. The proviso to Rule 22(4) allows the proper officer to drop cancellation proceedings and issue the prescribed order when these compliance requirements are met instead of a reply to the show-cause notice. Given the serious civil consequences of cancellation, restoration remains available on compliance with the prescribed conditions, and the competent authority must consider the request in accordance with law. Case-Laws GST Fri, 27 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773925