https://www.taxtmi.com/caselaws?id=793250 GST registration cancelled for non-filing of returns may be restored where the registered person furnishes all pending returns and pays tax dues, interest and late fee under the proviso to Rule 22(4) of the CGST Rules. The cancellation here arose from continuous non-filing for six months, but conditional relief was granted on the same approach followed in an earlier coordinate bench decision. The petitioner was directed to approach the authority within 60 days, and the authority was to consider restoration in accordance with law once compliance with the prescribed conditions was shown. 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=793250 GST registration cancelled for non-filing of returns may be restored where the registered person furnishes all pending returns and pays tax dues, interest and late fee under the proviso to Rule 22(4) of the CGST Rules. The cancellation here arose from continuous non-filing for six months, but conditional relief was granted on the same approach followed in an earlier coordinate bench decision. The petitioner was directed to approach the authority within 60 days, and the authority was to consider restoration in accordance with law once compliance with the prescribed conditions was shown. Case-Laws GST Mon, 08 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793250