https://www.taxtmi.com/caselaws?id=793457 GST registration cancelled for continuous non-filing of returns may be restored if the taxpayer files all pending returns and pays the tax dues, interest and late fee required under the CGST framework. Section 29(2)(c) permits cancellation for non-furnishing of returns for six months, but Rule 22 contemplates notice, reply and, where full compliance is made, dropping of cancellation proceedings. Because cancellation has serious civil consequences, the prescribed compliance route can be used to seek restoration of registration, subject to the competent authority considering the request in accordance with law. en-us Fri, 22 May 2026 00:00:00 +0530 Tue, 16 Jun 2026 08:32:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793457 GST registration cancelled for continuous non-filing of returns may be restored if the taxpayer files all pending returns and pays the tax dues, interest and late fee required under the CGST framework. Section 29(2)(c) permits cancellation for non-furnishing of returns for six months, but Rule 22 contemplates notice, reply and, where full compliance is made, dropping of cancellation proceedings. Because cancellation has serious civil consequences, the prescribed compliance route can be used to seek restoration of registration, subject to the competent authority considering the request in accordance with law. Case-Laws GST Fri, 22 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793457