https://www.taxtmi.com/caselaws?id=793560 GST registration cancelled for continuous non-filing of returns may be considered for restoration where the registered person cures the default by filing all pending returns and paying the tax dues, interest and late fee under the proviso to Rule 22(4) of the CGST Rules, 2017. The Gauhati HC followed the coordinate bench view that, on such compliance, the proper officer may drop cancellation proceedings and consider restoration in accordance with law. The petitioner was permitted to seek restoration within 60 days, and the authority was directed to examine compliance and take necessary steps for restoration. en-us Fri, 12 Jun 2026 00:00:00 +0530 Thu, 18 Jun 2026 08:45:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793560 GST registration cancelled for continuous non-filing of returns may be considered for restoration where the registered person cures the default by filing all pending returns and paying the tax dues, interest and late fee under the proviso to Rule 22(4) of the CGST Rules, 2017. The Gauhati HC followed the coordinate bench view that, on such compliance, the proper officer may drop cancellation proceedings and consider restoration in accordance with law. The petitioner was permitted to seek restoration within 60 days, and the authority was directed to examine compliance and take necessary steps for restoration. Case-Laws GST Fri, 12 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793560