https://www.taxtmi.com/caselaws?id=783275 HC upheld the cancellation of the petitioner's GST registration under Section 29(2)(c) of the CGST Act for non-filing of returns for more than six months but clarified the remedial mechanism under Rule 22(4) proviso of the CGST Rules. Recognizing that cancellation entails serious civil consequences, HC held that if the petitioner files all pending returns and pays the entire tax, interest and late fee, the proper officer is empowered to drop the cancellation proceedings and restore registration by passing an order in Form GST REG-20. The writ petition was disposed of directing the petitioner to approach the competent authority within two months for restoration. en-us Wed, 10 Dec 2025 00:00:00 +0530 Fri, 12 Dec 2025 08:55:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783275 HC upheld the cancellation of the petitioner's GST registration under Section 29(2)(c) of the CGST Act for non-filing of returns for more than six months but clarified the remedial mechanism under Rule 22(4) proviso of the CGST Rules. Recognizing that cancellation entails serious civil consequences, HC held that if the petitioner files all pending returns and pays the entire tax, interest and late fee, the proper officer is empowered to drop the cancellation proceedings and restore registration by passing an order in Form GST REG-20. The writ petition was disposed of directing the petitioner to approach the competent authority within two months for restoration. Case-Laws GST Wed, 10 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783275