https://www.taxtmi.com/caselaws?id=787003 GST registration cancelled for non-filing of returns can be reconsidered where the taxpayer furnishes all pending returns and pays the tax dues, interest and late fee contemplated by the proviso to Rule 22(4) of the CGST Rules, 2017. The Gauhati HC treated cancellation as carrying serious civil consequences and held that the proper officer may drop the cancellation proceedings if the statutory conditions are met. The petitioner was given liberty to approach the competent authority for restoration, and the authority was directed to consider the request expeditiously in accordance with law. 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=787003 GST registration cancelled for non-filing of returns can be reconsidered where the taxpayer furnishes all pending returns and pays the tax dues, interest and late fee contemplated by the proviso to Rule 22(4) of the CGST Rules, 2017. The Gauhati HC treated cancellation as carrying serious civil consequences and held that the proper officer may drop the cancellation proceedings if the statutory conditions are met. The petitioner was given liberty to approach the competent authority for restoration, and the authority was directed to consider the request expeditiously in accordance with law. Case-Laws GST Fri, 20 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787003