https://www.taxtmi.com/caselaws?id=793251 Cancellation of GST registration for continuous non-filing of returns carries serious civil consequences, but restoration may be considered where the registered person regularises the default. Under the proviso to Rule 22(4) of the CGST Rules, 2017, if all pending returns are furnished and the tax dues, interest and late fee are paid, the proper officer is to drop the proceedings and pass the prescribed order. The text notes that, on compliance with these conditions, the applicant may seek restoration of the cancelled registration and the authority must consider the request in accordance with law. en-us Mon, 08 Jun 2026 00:00:00 +0530 Thu, 11 Jun 2026 08:33:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793251 Cancellation of GST registration for continuous non-filing of returns carries serious civil consequences, but restoration may be considered where the registered person regularises the default. Under the proviso to Rule 22(4) of the CGST Rules, 2017, if all pending returns are furnished and the tax dues, interest and late fee are paid, the proper officer is to drop the proceedings and pass the prescribed order. The text notes that, on compliance with these conditions, the applicant may seek restoration of the cancelled registration and the authority must consider the request in accordance with law. Case-Laws GST Mon, 08 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793251