https://www.taxtmi.com/caselaws?id=778049 Cancellation of GST registration for continuous non-filing of returns has serious civil consequences, but the statutory scheme allows restoration where the taxpayer furnishes all pending returns and pays the tax dues, interest and late fee. Under the proviso to Rule 22(4) of the CGST Rules, the proper officer may drop cancellation proceedings and issue the prescribed order when those conditions are met instead of a contested response. The petitioner was therefore given liberty to apply for restoration before the competent authority, which was directed to consider the request in accordance with law upon compliance with the prescribed requirements. en-us Fri, 05 Sep 2025 00:00:00 +0530 Tue, 09 Sep 2025 08:38:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778049 Cancellation of GST registration for continuous non-filing of returns has serious civil consequences, but the statutory scheme allows restoration where the taxpayer furnishes all pending returns and pays the tax dues, interest and late fee. Under the proviso to Rule 22(4) of the CGST Rules, the proper officer may drop cancellation proceedings and issue the prescribed order when those conditions are met instead of a contested response. The petitioner was therefore given liberty to apply for restoration before the competent authority, which was directed to consider the request in accordance with law upon compliance with the prescribed requirements. Case-Laws GST Fri, 05 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778049