https://www.taxtmi.com/caselaws?id=776605 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 tax dues with interest and late fees, the authorized officer may drop the cancellation proceedings and restore registration as per the proviso to sub-rule (4) of Rule 22 of the CGST Rules, 2017. The petitioner was directed to approach the competent authority within two months to seek restoration of GST registration. The writ petition was disposed accordingly. en-us Fri, 08 Aug 2025 00:00:00 +0530 Wed, 13 Aug 2025 07:27:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776605 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 tax dues with interest and late fees, the authorized officer may drop the cancellation proceedings and restore registration as per the proviso to sub-rule (4) of Rule 22 of the CGST Rules, 2017. The petitioner was directed to approach the competent authority within two months to seek restoration of GST registration. The writ petition was disposed accordingly. Case-Laws GST Fri, 08 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776605