https://www.taxtmi.com/highlights?id=97135 Cancellation of GST registration for non-filing of returns was addressed: if the registrant furnishes all pending returns and makes full payment of tax, interest and late fee as required by the proviso to the relevant CGST Rule, the empowered officer has authority to drop proceedings and pass an order in the prescribed form and restore registration. The petitioner was directed to apply for restoration within two months; the authority must consider compliance and complete the restoration process expeditiously, preferably within 60 days of receipt of the certified order. en-us Tue, 24 Feb 2026 12:44:33 +0530 Tue, 24 Feb 2026 12:44:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=97135 Cancellation of GST registration for non-filing of returns was addressed: if the registrant furnishes all pending returns and makes full payment of tax, interest and late fee as required by the proviso to the relevant CGST Rule, the empowered officer has authority to drop proceedings and pass an order in the prescribed form and restore registration. The petitioner was directed to apply for restoration within two months; the authority must consider compliance and complete the restoration process expeditiously, preferably within 60 days of receipt of the certified order. Highlights GST Tue, 24 Feb 2026 12:44:33 +0530 https://www.taxtmi.com/highlights?id=97135