https://www.taxtmi.com/caselaws?id=789138 Cancellation of GST registration for continuous non-filing of returns for six months falls within Section 29(2)(c) of the CGST Act, and the cancellation process is governed by Rule 22 of the CGST Rules. The proviso to Rule 22(4) allows the proper officer to drop cancellation proceedings and pass the prescribed order where the taxpayer, instead of replying to the notice, furnishes all pending returns and pays the tax dues with applicable interest and late fee. Given the serious civil consequences of registration cancellation, restoration may be considered if those statutory requirements are satisfied. The taxpayer was allowed to approach the authority within two months, and restoration was to be considered in accordance with law. en-us Tue, 31 Mar 2026 00:00:00 +0530 Fri, 03 Apr 2026 08:49:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789138 Cancellation of GST registration for continuous non-filing of returns for six months falls within Section 29(2)(c) of the CGST Act, and the cancellation process is governed by Rule 22 of the CGST Rules. The proviso to Rule 22(4) allows the proper officer to drop cancellation proceedings and pass the prescribed order where the taxpayer, instead of replying to the notice, furnishes all pending returns and pays the tax dues with applicable interest and late fee. Given the serious civil consequences of registration cancellation, restoration may be considered if those statutory requirements are satisfied. The taxpayer was allowed to approach the authority within two months, and restoration was to be considered in accordance with law. Case-Laws GST Tue, 31 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789138