https://www.taxtmi.com/caselaws?id=788383 Where registration was cancelled for continuous non filing of returns, the article explains that Rule 22 prescribes cancellation procedure and that the proviso to Rule 22(4) permits the proper officer to drop cancellation proceedings if the registrant furnishes all pending returns and makes full payment of tax, interest and late fee; upon such compliance the officer may pass FORM GST REG-20 restoring registration. The document notes the civil consequences of cancellation, directs prompt consideration by the competent authority if applicants comply, and refers to computation of limitation relevant to recovery provisions for the stated financial year. en-us Mon, 16 Mar 2026 00:00:00 +0530 Fri, 20 Mar 2026 08:35:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788383 Where registration was cancelled for continuous non filing of returns, the article explains that Rule 22 prescribes cancellation procedure and that the proviso to Rule 22(4) permits the proper officer to drop cancellation proceedings if the registrant furnishes all pending returns and makes full payment of tax, interest and late fee; upon such compliance the officer may pass FORM GST REG-20 restoring registration. The document notes the civil consequences of cancellation, directs prompt consideration by the competent authority if applicants comply, and refers to computation of limitation relevant to recovery provisions for the stated financial year. Case-Laws GST Mon, 16 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788383