https://www.taxtmi.com/caselaws?id=787973 A petitioner whose GST registration was cancelled for non-filing of returns may seek restoration by approaching the competent officer within a limited period and complying with the proviso to Rule 22(4) by furnishing all pending returns and paying tax, interest and late fees; the officer is to consider such an application and may drop revocation proceedings if conditions are met. The statutory 270 day revocation timeline does not bar the authority from considering restoration where the proviso applies. The limitation under the tax recovery provision is to be computed from this order, with the financial year 2024 25 subject to the normal return rules. en-us Wed, 11 Mar 2026 00:00:00 +0530 Sat, 14 Mar 2026 08:36:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787973 A petitioner whose GST registration was cancelled for non-filing of returns may seek restoration by approaching the competent officer within a limited period and complying with the proviso to Rule 22(4) by furnishing all pending returns and paying tax, interest and late fees; the officer is to consider such an application and may drop revocation proceedings if conditions are met. The statutory 270 day revocation timeline does not bar the authority from considering restoration where the proviso applies. The limitation under the tax recovery provision is to be computed from this order, with the financial year 2024 25 subject to the normal return rules. Case-Laws GST Wed, 11 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787973