https://www.taxtmi.com/caselaws?id=776278 The HC upheld the cancellation of the petitioner's GST registration under Section 29(2)(c) for non-filing of returns for six continuous months. However, the court clarified that if the petitioner submits all pending returns and pays the due tax with interest and late fees, the authorized officer may drop the cancellation proceedings and restore registration by issuing Form GST REG-20. The petitioner was directed to approach the concerned authority within two months to seek restoration of GST registration. The writ petition was disposed accordingly. en-us Fri, 01 Aug 2025 00:00:00 +0530 Wed, 06 Aug 2025 10:37:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776278 The HC upheld the cancellation of the petitioner's GST registration under Section 29(2)(c) for non-filing of returns for six continuous months. However, the court clarified that if the petitioner submits all pending returns and pays the due tax with interest and late fees, the authorized officer may drop the cancellation proceedings and restore registration by issuing Form GST REG-20. The petitioner was directed to approach the concerned authority within two months to seek restoration of GST registration. The writ petition was disposed accordingly. Case-Laws GST Fri, 01 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776278