https://www.taxtmi.com/caselaws?id=782668 HC held that cancellation of petitioner's GST registration under s.29(2)(c) CGST Act for non-filing of returns for over six months, though attributable to the tax consultant's negligence, entails serious civil consequences and must be considered in light of the proviso to r.22(4) CGST Rules. Relying on its coordinate Bench decision in a similar matter, HC directed that if petitioner files all pending GST returns and makes full payment of tax, interest and late fees, the competent authority shall consider dropping cancellation proceedings and pass orders accordingly. Petition was disposed of on these terms. en-us Wed, 26 Nov 2025 00:00:00 +0530 Tue, 02 Dec 2025 08:35:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782668 HC held that cancellation of petitioner's GST registration under s.29(2)(c) CGST Act for non-filing of returns for over six months, though attributable to the tax consultant's negligence, entails serious civil consequences and must be considered in light of the proviso to r.22(4) CGST Rules. Relying on its coordinate Bench decision in a similar matter, HC directed that if petitioner files all pending GST returns and makes full payment of tax, interest and late fees, the competent authority shall consider dropping cancellation proceedings and pass orders accordingly. Petition was disposed of on these terms. Case-Laws GST Wed, 26 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782668