https://www.taxtmi.com/caselaws?id=779803 HC upheld cancellation of the petitioner's GST registration for failure to file prescribed returns under Section 29(2)(c). The appeal was belated and the time for approaching the Commissioner had lapsed. The petitioner is granted two weeks' liberty to apply to the competent officer under Rule 23(1) for revocation of cancellation; if such application is filed, the competent authority shall consider it under Rule 23(2) in accordance with law. Any outstanding tax dues must be paid. Petition disposed. en-us Wed, 08 Oct 2025 00:00:00 +0530 Mon, 13 Oct 2025 08:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779803 HC upheld cancellation of the petitioner's GST registration for failure to file prescribed returns under Section 29(2)(c). The appeal was belated and the time for approaching the Commissioner had lapsed. The petitioner is granted two weeks' liberty to apply to the competent officer under Rule 23(1) for revocation of cancellation; if such application is filed, the competent authority shall consider it under Rule 23(2) in accordance with law. Any outstanding tax dues must be paid. Petition disposed. Case-Laws GST Wed, 08 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779803