https://www.taxtmi.com/caselaws?id=780274 HC held that GST registration cancelled under Section 29(2)(c) for non-filing of returns for six months may be restored if the petitioner promptly furnishes all pending returns and pays outstanding tax with interest and late fees. Under the proviso to Rule 22(4) CGST Rules, the empowered officer may drop cancellation proceedings and pass Form GST REG-20. The petition is disposed directing the petitioners to approach the concerned authority within two months to seek restoration. en-us Fri, 17 Oct 2025 00:00:00 +0530 Mon, 27 Oct 2025 09:17:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780274 HC held that GST registration cancelled under Section 29(2)(c) for non-filing of returns for six months may be restored if the petitioner promptly furnishes all pending returns and pays outstanding tax with interest and late fees. Under the proviso to Rule 22(4) CGST Rules, the empowered officer may drop cancellation proceedings and pass Form GST REG-20. The petition is disposed directing the petitioners to approach the concerned authority within two months to seek restoration. Case-Laws GST Fri, 17 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780274