https://www.taxtmi.com/caselaws?id=778651 Cancellation of GST registration for continuous non-filing of returns carries serious civil consequences, but Rule 22(4) permits the proper officer to drop cancellation proceedings where the taxpayer furnishes all pending returns and pays the tax dues, interest and late fee. On such compliance, the officer is empowered to consider restoration of registration and pass the appropriate order in accordance with law. The text notes that the taxpayer may approach the competent authority within the stipulated time and seek restoration subject to satisfaction of these requirements. en-us Tue, 05 Aug 2025 00:00:00 +0530 Fri, 19 Sep 2025 08:33:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778651 Cancellation of GST registration for continuous non-filing of returns carries serious civil consequences, but Rule 22(4) permits the proper officer to drop cancellation proceedings where the taxpayer furnishes all pending returns and pays the tax dues, interest and late fee. On such compliance, the officer is empowered to consider restoration of registration and pass the appropriate order in accordance with law. The text notes that the taxpayer may approach the competent authority within the stipulated time and seek restoration subject to satisfaction of these requirements. Case-Laws GST Tue, 05 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778651