https://www.taxtmi.com/caselaws?id=779032 HC allowed petitioner two months to apply for restoration of cancelled GST registration (cancelled under s.29(2)(c) for non-filing of returns). If the petitioner, within two months, files all pending returns and pays outstanding tax, interest and late fees as required by the proviso to sub-rule (4) of r.22, the empowered officer has jurisdiction to drop proceedings and pass an appropriate order in the prescribed form restoring registration. Writ petition disposed accordingly. en-us Wed, 03 Sep 2025 00:00:00 +0530 Fri, 26 Sep 2025 08:26:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779032 HC allowed petitioner two months to apply for restoration of cancelled GST registration (cancelled under s.29(2)(c) for non-filing of returns). If the petitioner, within two months, files all pending returns and pays outstanding tax, interest and late fees as required by the proviso to sub-rule (4) of r.22, the empowered officer has jurisdiction to drop proceedings and pass an appropriate order in the prescribed form restoring registration. Writ petition disposed accordingly. Case-Laws GST Wed, 03 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779032