https://www.taxtmi.com/caselaws?id=775135 The HC disposed of a writ petition challenging cancellation of GST registration under Section 29(2)(c) of the CGST Act for non-filing of returns for six continuous months. The court noted that Rule 22 of CGST Rules, 2017 provides a remedy through its proviso to sub-rule (4), allowing the empowered officer to drop cancellation proceedings if the registered person furnishes all pending returns and makes full payment of tax dues with applicable interest and late fees. Considering the serious civil consequences of registration cancellation, the court directed that if the petitioner approaches the concerned authority within two months with all pending returns and complete tax payments including interest and late fees, the empowered officer may consider dropping the proceedings and pass an appropriate order in Form GST REG-20. The petition was disposed of with this direction for restoration of GST registration. en-us Wed, 16 Jul 2025 00:00:00 +0530 Sat, 19 Jul 2025 08:25:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775135 The HC disposed of a writ petition challenging cancellation of GST registration under Section 29(2)(c) of the CGST Act for non-filing of returns for six continuous months. The court noted that Rule 22 of CGST Rules, 2017 provides a remedy through its proviso to sub-rule (4), allowing the empowered officer to drop cancellation proceedings if the registered person furnishes all pending returns and makes full payment of tax dues with applicable interest and late fees. Considering the serious civil consequences of registration cancellation, the court directed that if the petitioner approaches the concerned authority within two months with all pending returns and complete tax payments including interest and late fees, the empowered officer may consider dropping the proceedings and pass an appropriate order in Form GST REG-20. The petition was disposed of with this direction for restoration of GST registration. Case-Laws GST Wed, 16 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775135