https://www.taxtmi.com/caselaws?id=775331 The HC upheld the cancellation of the petitioner's GST registration under Section 29(2)(c) of the CGST Act for non-filing of returns for six continuous months. However, the court allowed the petitioner to apply for restoration by submitting all pending returns and paying due taxes, interest, and late fees within two months. The empowered officer was directed to consider such application and pass appropriate orders as per Rule 22(4) proviso of the CGST Rules, 2017. The writ petition was disposed of accordingly. en-us Fri, 18 Jul 2025 00:00:00 +0530 Wed, 23 Jul 2025 08:29:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775331 The HC upheld the cancellation of the petitioner's GST registration under Section 29(2)(c) of the CGST Act for non-filing of returns for six continuous months. However, the court allowed the petitioner to apply for restoration by submitting all pending returns and paying due taxes, interest, and late fees within two months. The empowered officer was directed to consider such application and pass appropriate orders as per Rule 22(4) proviso of the CGST Rules, 2017. The writ petition was disposed of accordingly. Case-Laws GST Fri, 18 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775331