https://www.taxtmi.com/caselaws?id=776444 Cancellation of GST registration for continuous non-filing of returns under the CGST Act was treated as capable of being reconsidered where the registered person subsequently furnished all pending returns and paid the tax dues, interest and late fee. The proviso to Rule 22(4) of the CGST Rules permits the proper officer to drop cancellation proceedings and pass the prescribed order when those compliance conditions are met instead of a reply to the notice. Given the serious civil consequences of cancellation, the HC permitted the petitioner to apply for restoration before the competent authority, which was directed to consider reinstatement if the rule-based conditions were satisfied. en-us Mon, 04 Aug 2025 00:00:00 +0530 Mon, 11 Aug 2025 08:43:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776444 Cancellation of GST registration for continuous non-filing of returns under the CGST Act was treated as capable of being reconsidered where the registered person subsequently furnished all pending returns and paid the tax dues, interest and late fee. The proviso to Rule 22(4) of the CGST Rules permits the proper officer to drop cancellation proceedings and pass the prescribed order when those compliance conditions are met instead of a reply to the notice. Given the serious civil consequences of cancellation, the HC permitted the petitioner to apply for restoration before the competent authority, which was directed to consider reinstatement if the rule-based conditions were satisfied. Case-Laws GST Mon, 04 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776444