https://www.taxtmi.com/caselaws?id=787649 Petitioner may seek restoration of GST registration by complying with the proviso to Rule 22(4) of the CGST Rules: furnish all pending returns, pay outstanding tax plus applicable interest and late fee, and file Form GST REG-20; on such compliance the cancellation proceedings under Section 29(2)(c) shall be dropped and the registration considered for restoration. The Court applied the statutory scheme and Coordinate Bench precedent and directed that authorities, on receipt of a compliant application, take necessary steps to restore registration in accordance with law within the time framed by the Court. en-us Fri, 06 Mar 2026 00:00:00 +0530 Tue, 10 Mar 2026 08:51:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787649 Petitioner may seek restoration of GST registration by complying with the proviso to Rule 22(4) of the CGST Rules: furnish all pending returns, pay outstanding tax plus applicable interest and late fee, and file Form GST REG-20; on such compliance the cancellation proceedings under Section 29(2)(c) shall be dropped and the registration considered for restoration. The Court applied the statutory scheme and Coordinate Bench precedent and directed that authorities, on receipt of a compliant application, take necessary steps to restore registration in accordance with law within the time framed by the Court. Case-Laws GST Fri, 06 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787649