https://www.taxtmi.com/caselaws?id=779452 HC upheld that registration cancellation under Section 29(2)(c) for non-furnishing of returns for six continuous months is permissible and that Rule 22 provides the cancellation procedure. The court noted the proviso to Rule 22(4) allows the empowered officer to drop proceedings and restore registration by passing Form GST REG-20 if the registrant furnishes all pending returns and pays tax, interest and late fees. The petition was disposed by directing the registrant to approach the authority within two months seeking restoration. en-us Mon, 15 Sep 2025 00:00:00 +0530 Mon, 06 Oct 2025 09:10:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779452 HC upheld that registration cancellation under Section 29(2)(c) for non-furnishing of returns for six continuous months is permissible and that Rule 22 provides the cancellation procedure. The court noted the proviso to Rule 22(4) allows the empowered officer to drop proceedings and restore registration by passing Form GST REG-20 if the registrant furnishes all pending returns and pays tax, interest and late fees. The petition was disposed by directing the registrant to approach the authority within two months seeking restoration. Case-Laws GST Mon, 15 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779452