https://www.taxtmi.com/caselaws?id=789718 GST registration cancelled for continuous non-filing of returns may be restored if the taxpayer files all pending returns and clears tax dues, interest and late fee under the proviso to Rule 22(4) of the CGST Rules, 2017. Cancellation under Section 29(2)(c) for non-furnishing of returns was treated as amenable to revival on compliance with the statutory conditions, following the coordinate bench view on identical facts. The authority was directed to consider restoration in accordance with law, while requiring the petitioner to bear arrears, penalty, interest and late fees. The period under Section 73(10) was to be computed from the date of the order, with the stated exception for FY 2024-25 under Section 44. en-us Fri, 10 Apr 2026 00:00:00 +0530 Mon, 13 Apr 2026 09:37:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789718 GST registration cancelled for continuous non-filing of returns may be restored if the taxpayer files all pending returns and clears tax dues, interest and late fee under the proviso to Rule 22(4) of the CGST Rules, 2017. Cancellation under Section 29(2)(c) for non-furnishing of returns was treated as amenable to revival on compliance with the statutory conditions, following the coordinate bench view on identical facts. The authority was directed to consider restoration in accordance with law, while requiring the petitioner to bear arrears, penalty, interest and late fees. The period under Section 73(10) was to be computed from the date of the order, with the stated exception for FY 2024-25 under Section 44. Case-Laws GST Fri, 10 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789718