https://www.taxtmi.com/caselaws?id=776671 The HC held that cancellation of GST registration under Section 29(2)(c) for non-filing of returns for six months is valid but subject to compliance with the proviso to sub-rule (4) of Rule 22 of the CGST Rules, 2017. If the petitioner submits all pending returns and pays the due tax, interest, and late fees, the authorized officer may drop the cancellation proceedings and restore 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. 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=776671 The HC held that cancellation of GST registration under Section 29(2)(c) for non-filing of returns for six months is valid but subject to compliance with the proviso to sub-rule (4) of Rule 22 of the CGST Rules, 2017. If the petitioner submits all pending returns and pays the due tax, interest, and late fees, the authorized officer may drop the cancellation proceedings and restore 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. Case-Laws GST Tue, 12 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776671