https://www.taxtmi.com/caselaws?id=788553 GST registration cancelled for non-filing of returns may be restored where the taxpayer files all pending returns and pays the tax dues, interest and late fee as required under Rule 22 of the CGST Rules, 2017. The proviso to sub-rule (4) allows the proper officer to drop cancellation proceedings on compliance with the prescribed conditions. Where the record shows that pending returns have been furnished and the requisite payments made, the registration can be considered for restoration on verification and in accordance with law. en-us Thu, 19 Mar 2026 00:00:00 +0530 Tue, 24 Mar 2026 08:12:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788553 GST registration cancelled for non-filing of returns may be restored where the taxpayer files all pending returns and pays the tax dues, interest and late fee as required under Rule 22 of the CGST Rules, 2017. The proviso to sub-rule (4) allows the proper officer to drop cancellation proceedings on compliance with the prescribed conditions. Where the record shows that pending returns have been furnished and the requisite payments made, the registration can be considered for restoration on verification and in accordance with law. Case-Laws GST Thu, 19 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788553