https://www.taxtmi.com/caselaws?id=776374 The HC held that cancellation of GST registration under Section 29(2)(c) for non-filing of returns for six months is valid. However, per the proviso to sub-rule (4) of Rule 22 of the CGST Rules, 2017, if the petitioner is willing to file all pending returns and pay the due tax with interest and late fees, the empowered officer may drop the cancellation proceedings and restore the registration by passing an order in Form GST REG-20. The petition was disposed of with a direction that the petitioner may approach the concerned authority within two months to seek restoration of GST registration by complying with the stated conditions. en-us Fri, 25 Jul 2025 00:00:00 +0530 Fri, 08 Aug 2025 07:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776374 The HC held that cancellation of GST registration under Section 29(2)(c) for non-filing of returns for six months is valid. However, per the proviso to sub-rule (4) of Rule 22 of the CGST Rules, 2017, if the petitioner is willing to file all pending returns and pay the due tax with interest and late fees, the empowered officer may drop the cancellation proceedings and restore the registration by passing an order in Form GST REG-20. The petition was disposed of with a direction that the petitioner may approach the concerned authority within two months to seek restoration of GST registration by complying with the stated conditions. Case-Laws GST Fri, 25 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776374