https://www.taxtmi.com/caselaws?id=788382 Petitioners whose GST registration was cancelled for continuous non-filing of returns may seek restoration by furnishing all pending returns and making 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, 2017; on such compliance the proper officer has jurisdiction to drop cancellation proceedings and pass the prescribed order. Petitioners are permitted to apply to the competent authority within two months and the authority must consider and dispose of the application expeditiously, preferably within 60 days; tax recovery period to be computed from this order subject to the stated exception for the 2025 26 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=788382 Petitioners whose GST registration was cancelled for continuous non-filing of returns may seek restoration by furnishing all pending returns and making 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, 2017; on such compliance the proper officer has jurisdiction to drop cancellation proceedings and pass the prescribed order. Petitioners are permitted to apply to the competent authority within two months and the authority must consider and dispose of the application expeditiously, preferably within 60 days; tax recovery period to be computed from this order subject to the stated exception for the 2025 26 year. Case-Laws GST Mon, 16 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788382