https://www.taxtmi.com/caselaws?id=793008 GST registration cancellation for non-filing of returns may be reconsidered where the taxpayer furnishes all pending returns and pays the tax dues, interest and late fee, in line with the proviso to Rule 22(4) of the CGST Rules, 2017. The text notes that cancellation has serious civil consequences and refers to a coordinate bench view treating such compliance as a basis for dropping proceedings. It also records that the taxpayer was given a 60-day window to approach the authority and seek restoration subject to statutory compliance. en-us Mon, 01 Jun 2026 00:00:00 +0530 Sat, 06 Jun 2026 08:42:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793008 GST registration cancellation for non-filing of returns may be reconsidered where the taxpayer furnishes all pending returns and pays the tax dues, interest and late fee, in line with the proviso to Rule 22(4) of the CGST Rules, 2017. The text notes that cancellation has serious civil consequences and refers to a coordinate bench view treating such compliance as a basis for dropping proceedings. It also records that the taxpayer was given a 60-day window to approach the authority and seek restoration subject to statutory compliance. Case-Laws GST Mon, 01 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793008