https://www.taxtmi.com/caselaws?id=787243 A cancelled GST registration for non filing (Section 29(2)(c)) can be restored if the person furnishes all pending returns and makes full payment of tax dues with applicable interest and late fee under the proviso to sub rule (4) of Rule 22 of the CGST Rules; on such compliance the proper officer is required to drop cancellation proceedings and pass an order in FORM GST REG 20. The document directs that a taxpayer who has filed pending returns and paid dues but missed procedural timelines may approach the competent authority within the specified limited period for consideration and restoration in accordance with the proviso. en-us Wed, 25 Feb 2026 00:00:00 +0530 Sat, 28 Feb 2026 08:41:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787243 A cancelled GST registration for non filing (Section 29(2)(c)) can be restored if the person furnishes all pending returns and makes full payment of tax dues with applicable interest and late fee under the proviso to sub rule (4) of Rule 22 of the CGST Rules; on such compliance the proper officer is required to drop cancellation proceedings and pass an order in FORM GST REG 20. The document directs that a taxpayer who has filed pending returns and paid dues but missed procedural timelines may approach the competent authority within the specified limited period for consideration and restoration in accordance with the proviso. Case-Laws GST Wed, 25 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787243