https://www.taxtmi.com/caselaws?id=788383 GST registration cancelled for continuous non-filing of returns may be restored through the Rule 22 procedure. Where the registered person furnishes all pending returns and pays outstanding tax, applicable interest and late fee, the proper officer may drop cancellation proceedings and issue an order in FORM GST REG-20. Cancellation for non-filing carries serious civil consequences, but the proviso to Rule 22(4) provides a compliance-based route for the competent authority to consider restoration. Applications for restoration may be made within the specified period, subject to consideration under applicable law. 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 GST registration cancelled for continuous non-filing of returns may be restored through the Rule 22 procedure. Where the registered person furnishes all pending returns and pays outstanding tax, applicable interest and late fee, the proper officer may drop cancellation proceedings and issue an order in FORM GST REG-20. Cancellation for non-filing carries serious civil consequences, but the proviso to Rule 22(4) provides a compliance-based route for the competent authority to consider restoration. Applications for restoration may be made within the specified period, subject to consideration under applicable law. Case-Laws GST Mon, 16 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788383