https://www.taxtmi.com/caselaws?id=793249 Where GST registration is cancelled for continuous non-filing of returns, restoration may be considered if the registered person furnishes all pending returns and clears the outstanding tax, interest and late fee under the proviso to Rule 22(4) of the CGST Rules, 2017. The Gauhati HC followed the settled coordinate-bench view that the proper officer may drop cancellation proceedings and examine restoration once the taxpayer complies with these requirements. The article notes that the case was treated as covered by that earlier view, and the petitioner was given time to approach the authority and seek restoration 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 Where GST registration is cancelled for continuous non-filing of returns, restoration may be considered if the registered person furnishes all pending returns and clears the outstanding tax, interest and late fee under the proviso to Rule 22(4) of the CGST Rules, 2017. The Gauhati HC followed the settled coordinate-bench view that the proper officer may drop cancellation proceedings and examine restoration once the taxpayer complies with these requirements. The article notes that the case was treated as covered by that earlier view, and the petitioner was given time to approach the authority and seek restoration in accordance with law. Case-Laws GST Mon, 08 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793249