https://www.taxtmi.com/caselaws?id=463137 The HC held that cancellation of GST registration under Section 29(2)(c) for non-filing of returns for six months is valid. However, if the petitioner is willing to furnish all pending returns and pay the due tax with interest and late fees as per the proviso to sub-rule (4) of Rule 22 of the CGST Rules, the empowered officer may drop cancellation proceedings and restore registration by passing an order in Form GST REG-20. The petitioner was directed to approach the concerned authority within two months to seek restoration, and upon compliance, the authority must consider and restore the GST registration expeditiously. The writ petition was disposed accordingly. en-us Wed, 06 Aug 2025 00:00:00 +0530 Tue, 12 Aug 2025 11:28:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463137 The HC held that cancellation of GST registration under Section 29(2)(c) for non-filing of returns for six months is valid. However, if the petitioner is willing to furnish all pending returns and pay the due tax with interest and late fees as per the proviso to sub-rule (4) of Rule 22 of the CGST Rules, the empowered officer may drop cancellation proceedings and restore registration by passing an order in Form GST REG-20. The petitioner was directed to approach the concerned authority within two months to seek restoration, and upon compliance, the authority must consider and restore the GST registration expeditiously. The writ petition was disposed accordingly. Case-Laws GST Wed, 06 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463137