https://www.taxtmi.com/caselaws?id=779032 Where GST registration is cancelled for non-filing of returns, the proviso to Rule 22(4) of the CGST Rules permits the proper officer to drop the cancellation proceedings if the taxpayer furnishes all pending returns and pays the tax dues, interest and late fee in full. Because cancellation carries serious civil consequences, the authority must consider restoration once the statutory conditions are satisfied and pass orders according to the prescribed procedure. The document states that a registered person in such circumstances is entitled to approach the concerned authority for restoration of registration, subject to compliance with the rule. 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 Where GST registration is cancelled for non-filing of returns, the proviso to Rule 22(4) of the CGST Rules permits the proper officer to drop the cancellation proceedings if the taxpayer furnishes all pending returns and pays the tax dues, interest and late fee in full. Because cancellation carries serious civil consequences, the authority must consider restoration once the statutory conditions are satisfied and pass orders according to the prescribed procedure. The document states that a registered person in such circumstances is entitled to approach the concerned authority for restoration of registration, subject to compliance with the rule. Case-Laws GST Wed, 03 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779032