https://www.taxtmi.com/caselaws?id=792091 GST registration cancelled for non-filing of returns may be restored where the taxpayer has filed the pending returns and is willing to discharge tax dues, interest, late fee and penalty, if applicable. The cancellation under the CGST Act and the procedure under Rule 22 require the competent authority to consider a restoration request in accordance with law, particularly where similar relief has been granted in comparable matters. The taxpayer was directed to move the statutory authority for restoration, and the authority was required to verify and decide the application under the prescribed process. en-us Wed, 20 May 2026 00:00:00 +0530 Fri, 22 May 2026 07:06:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792091 GST registration cancelled for non-filing of returns may be restored where the taxpayer has filed the pending returns and is willing to discharge tax dues, interest, late fee and penalty, if applicable. The cancellation under the CGST Act and the procedure under Rule 22 require the competent authority to consider a restoration request in accordance with law, particularly where similar relief has been granted in comparable matters. The taxpayer was directed to move the statutory authority for restoration, and the authority was required to verify and decide the application under the prescribed process. Case-Laws GST Wed, 20 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792091