https://www.taxtmi.com/caselaws?id=783912 Cancellation of GST registration under s. 29(2)(c) CGST Act for non-filing of returns beyond six months raised the issue whether restoration could be directed despite expiry of the statutory period for revocation. Relying on its earlier decisions construing the proviso to r. 22(4) CGST Rules and noting that cancellation entails serious civil consequences, the HC held that if the taxpayer furnishes all pending returns and makes full payment of tax dues with applicable interest and late fee, the proper officer may drop the cancellation proceedings and restore registration. The writ was disposed of by permitting the taxpayer to apply within 60 days, with a direction to the authority to consider restoration expeditiously in accordance with law. en-us Thu, 18 Dec 2025 00:00:00 +0530 Wed, 24 Dec 2025 07:51:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783912 Cancellation of GST registration under s. 29(2)(c) CGST Act for non-filing of returns beyond six months raised the issue whether restoration could be directed despite expiry of the statutory period for revocation. Relying on its earlier decisions construing the proviso to r. 22(4) CGST Rules and noting that cancellation entails serious civil consequences, the HC held that if the taxpayer furnishes all pending returns and makes full payment of tax dues with applicable interest and late fee, the proper officer may drop the cancellation proceedings and restore registration. The writ was disposed of by permitting the taxpayer to apply within 60 days, with a direction to the authority to consider restoration expeditiously in accordance with law. Case-Laws GST Thu, 18 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783912