https://www.taxtmi.com/caselaws?id=776800 HC set aside cancellation without reasons and held that under s.29(2)(c) and Rule 22 CGST Rules an empowered officer may cancel registration for failure to file returns for six continuous months but, per proviso to r.22(4), if the petitioner is ready to file pending returns and pay tax, interest and late fees, the officer may drop proceedings and restore registration by issuing Form GST REG-20. The petition was disposed with direction that the petitioner may apply to the competent authority within two months for restoration upon compliance. en-us Wed, 13 Aug 2025 00:00:00 +0530 Tue, 19 Aug 2025 08:38:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776800 HC set aside cancellation without reasons and held that under s.29(2)(c) and Rule 22 CGST Rules an empowered officer may cancel registration for failure to file returns for six continuous months but, per proviso to r.22(4), if the petitioner is ready to file pending returns and pay tax, interest and late fees, the officer may drop proceedings and restore registration by issuing Form GST REG-20. The petition was disposed with direction that the petitioner may apply to the competent authority within two months for restoration upon compliance. Case-Laws GST Wed, 13 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776800