https://www.taxtmi.com/caselaws?id=780383 HC upheld cancellation of GST registration under s.29(2)(c) for failure to furnish returns for six continuous months, noting Rule 22 prescribes cancellation procedure. Although the statutory time for revocation had elapsed, the court directed that if the petitioner, within two months, approaches the competent officer, files all pending returns and pays tax dues with applicable interest and late fees as required by the proviso to sub-rule (4) of Rule 22, the officer has jurisdiction to consider restoration and pass orders in the prescribed form. Writ petition disposed accordingly. en-us Wed, 15 Oct 2025 00:00:00 +0530 Wed, 29 Oct 2025 08:29:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780383 HC upheld cancellation of GST registration under s.29(2)(c) for failure to furnish returns for six continuous months, noting Rule 22 prescribes cancellation procedure. Although the statutory time for revocation had elapsed, the court directed that if the petitioner, within two months, approaches the competent officer, files all pending returns and pays tax dues with applicable interest and late fees as required by the proviso to sub-rule (4) of Rule 22, the officer has jurisdiction to consider restoration and pass orders in the prescribed form. Writ petition disposed accordingly. Case-Laws GST Wed, 15 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780383