https://www.taxtmi.com/caselaws?id=776372 Cancellation of GST registration for continuous non-filing of returns carries serious civil consequences, but the proviso to Rule 22(4) of the CGST Rules allows the proceedings to be dropped if the registered person furnishes all pending returns and pays the tax dues, interest and late fee. The authority retains jurisdiction to consider restoration where those procedural and fiscal requirements are satisfied, and the request must then be examined in accordance with law. The text therefore recognises restoration as available upon full statutory compliance, rather than as an automatic result. en-us Thu, 24 Jul 2025 00:00:00 +0530 Fri, 08 Aug 2025 05:20:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776372 Cancellation of GST registration for continuous non-filing of returns carries serious civil consequences, but the proviso to Rule 22(4) of the CGST Rules allows the proceedings to be dropped if the registered person furnishes all pending returns and pays the tax dues, interest and late fee. The authority retains jurisdiction to consider restoration where those procedural and fiscal requirements are satisfied, and the request must then be examined in accordance with law. The text therefore recognises restoration as available upon full statutory compliance, rather than as an automatic result. Case-Laws GST Thu, 24 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776372