https://www.taxtmi.com/caselaws?id=793377 GST registration cancelled for continuous non-filing of returns may be restored if the taxpayer furnishes all pending returns and pays the tax dues, interest and late fee, because the proviso to Rule 22(4) of the CGST Rules allows the proper officer to drop cancellation proceedings on such compliance. Cancellation under Section 29(2)(c) for failure to file returns for six months or more carries serious civil consequences, but the text recognises a conditional route to restoration rather than outright setting aside. It also states that the limitation period under Section 73(10) will run from the date of the order, with a stated exception for financial year 2024-25, which is linked to the taxpayer's continuing liability to clear arrears. en-us Wed, 10 Jun 2026 00:00:00 +0530 Sat, 13 Jun 2026 08:36:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793377 GST registration cancelled for continuous non-filing of returns may be restored if the taxpayer furnishes all pending returns and pays the tax dues, interest and late fee, because the proviso to Rule 22(4) of the CGST Rules allows the proper officer to drop cancellation proceedings on such compliance. Cancellation under Section 29(2)(c) for failure to file returns for six months or more carries serious civil consequences, but the text recognises a conditional route to restoration rather than outright setting aside. It also states that the limitation period under Section 73(10) will run from the date of the order, with a stated exception for financial year 2024-25, which is linked to the taxpayer's continuing liability to clear arrears. Case-Laws GST Wed, 10 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793377