https://www.taxtmi.com/caselaws?id=793249 GST registration cancelled for continuous non-filing of returns may be restored where the registered person furnishes all pending returns and pays the full tax dues, applicable interest and late fee. Cancellation under Section 29(2)(c) of the CGST Act is subject to the proviso to Rule 22(4) of the CGST Rules, under which the proper officer may drop cancellation proceedings upon such compliance. The registered person may approach the concerned authority within 60 days, following which restoration of registration must be considered 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=793249 GST registration cancelled for continuous non-filing of returns may be restored where the registered person furnishes all pending returns and pays the full tax dues, applicable interest and late fee. Cancellation under Section 29(2)(c) of the CGST Act is subject to the proviso to Rule 22(4) of the CGST Rules, under which the proper officer may drop cancellation proceedings upon such compliance. The registered person may approach the concerned authority within 60 days, following which restoration of registration must be considered in accordance with law. Case-Laws GST Mon, 08 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793249