https://www.taxtmi.com/caselaws?id=787004 Cancellation of GST registration for non-filing of returns for six continuous months engages the proviso to Rule 22(4), under which restoration is available if the person furnishes all pending returns and makes full payment of tax dues with applicable interest and late fee; upon such compliance the cancellation proceedings must be dropped and the prescribed order passed. The proper officer has jurisdiction to consider a restoration application filed within the stipulated period and must do so expeditiously. The decision also addresses computation of limitation for recovery proceedings, treating the limitation period as running from the court order date where applicable. en-us Fri, 20 Feb 2026 00:00:00 +0530 Tue, 24 Feb 2026 08:36:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787004 Cancellation of GST registration for non-filing of returns for six continuous months engages the proviso to Rule 22(4), under which restoration is available if the person furnishes all pending returns and makes full payment of tax dues with applicable interest and late fee; upon such compliance the cancellation proceedings must be dropped and the prescribed order passed. The proper officer has jurisdiction to consider a restoration application filed within the stipulated period and must do so expeditiously. The decision also addresses computation of limitation for recovery proceedings, treating the limitation period as running from the court order date where applicable. Case-Laws GST Fri, 20 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787004