https://www.taxtmi.com/caselaws?id=776672 The HC upheld the cancellation of the petitioner's GST registration under Section 29(2)(c) for failure to file returns for over six months. However, the court noted that if the petitioner submits all pending returns and pays the due tax with interest and late fees, the authorized officer may drop the cancellation proceedings and restore the registration under Rule 22(4) proviso. The petition was disposed of with a direction that the petitioner may apply for restoration within two months. en-us Tue, 12 Aug 2025 00:00:00 +0530 Thu, 14 Aug 2025 08:26:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776672 The HC upheld the cancellation of the petitioner's GST registration under Section 29(2)(c) for failure to file returns for over six months. However, the court noted that if the petitioner submits all pending returns and pays the due tax with interest and late fees, the authorized officer may drop the cancellation proceedings and restore the registration under Rule 22(4) proviso. The petition was disposed of with a direction that the petitioner may apply for restoration within two months. Case-Laws GST Tue, 12 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776672