https://www.taxtmi.com/caselaws?id=793408 GST registration cancelled for non-filing of returns under Section 29(2)(c) of the CGST Act may be restored where the taxpayer files all pending returns and pays the tax dues with applicable interest and late fee, as contemplated by the proviso to Rule 22(4) of the CGST Rules. Following the coordinate bench reasoning, the HC extended similar relief and permitted the petitioner to apply within 60 days for restoration. On compliance with the prescribed requirements, the proper officer was directed to consider restoration in accordance with law and to take expeditious consequential steps. en-us Wed, 10 Jun 2026 00:00:00 +0530 Mon, 15 Jun 2026 09:09:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793408 GST registration cancelled for non-filing of returns under Section 29(2)(c) of the CGST Act may be restored where the taxpayer files all pending returns and pays the tax dues with applicable interest and late fee, as contemplated by the proviso to Rule 22(4) of the CGST Rules. Following the coordinate bench reasoning, the HC extended similar relief and permitted the petitioner to apply within 60 days for restoration. On compliance with the prescribed requirements, the proper officer was directed to consider restoration in accordance with law and to take expeditious consequential steps. Case-Laws GST Wed, 10 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793408