https://www.taxtmi.com/caselaws?id=788828 Cancellation of GST registration for continuous non-filing of returns may be dropped where the registered person furnishes all pending returns and pays the tax dues, interest and late fee as required by the proviso to Rule 22(4) of the CGST Rules. Section 29(2)(c) authorises cancellation for non-filing, but Rule 22 requires notice and reply before the proper officer decides the matter. If the taxpayer complies with the proviso, the cancellation proceedings are to be reconsidered and restoration can be pursued through the competent authority in accordance with law. en-us Wed, 25 Mar 2026 00:00:00 +0530 Sat, 28 Mar 2026 08:57:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788828 Cancellation of GST registration for continuous non-filing of returns may be dropped where the registered person furnishes all pending returns and pays the tax dues, interest and late fee as required by the proviso to Rule 22(4) of the CGST Rules. Section 29(2)(c) authorises cancellation for non-filing, but Rule 22 requires notice and reply before the proper officer decides the matter. If the taxpayer complies with the proviso, the cancellation proceedings are to be reconsidered and restoration can be pursued through the competent authority in accordance with law. Case-Laws GST Wed, 25 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788828