https://www.taxtmi.com/caselaws?id=792871 GST registration cancelled for non-filing of returns under section 29(2)(c) of the CGST Act can be restored where the taxpayer complies with Rule 22(4) of the CGST Rules by furnishing all pending returns and paying tax dues with applicable interest and late fee. Following a co-ordinate Bench decision, the High Court allowed the petitioner to seek restoration before the competent authority within 60 days, and directed the authority to consider the request in accordance with law on such compliance. The petitioner remained liable to pay arrears of tax, penalty, interest and late fees. en-us Mon, 01 Jun 2026 00:00:00 +0530 Thu, 04 Jun 2026 08:37:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792871 GST registration cancelled for non-filing of returns under section 29(2)(c) of the CGST Act can be restored where the taxpayer complies with Rule 22(4) of the CGST Rules by furnishing all pending returns and paying tax dues with applicable interest and late fee. Following a co-ordinate Bench decision, the High Court allowed the petitioner to seek restoration before the competent authority within 60 days, and directed the authority to consider the request in accordance with law on such compliance. The petitioner remained liable to pay arrears of tax, penalty, interest and late fees. Case-Laws GST Mon, 01 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792871