https://www.taxtmi.com/caselaws?id=470168 GST registration cancelled for continuous non-filing of returns may be restored when the registered person furnishes all pending returns and pays outstanding tax, applicable interest, penalty and late fee. Section 29(2)(c) permits cancellation after continuous non-filing for six months, while the proviso to Rule 22(4) requires cancellation proceedings to be dropped upon complete compliance with these requirements. Given the serious civil consequences of cancellation, the competent authority must consider a restoration application and act in accordance with law after the default is cured. en-us Tue, 08 Apr 2025 00:00:00 +0530 Fri, 17 Jul 2026 21:38:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470168 GST registration cancelled for continuous non-filing of returns may be restored when the registered person furnishes all pending returns and pays outstanding tax, applicable interest, penalty and late fee. Section 29(2)(c) permits cancellation after continuous non-filing for six months, while the proviso to Rule 22(4) requires cancellation proceedings to be dropped upon complete compliance with these requirements. Given the serious civil consequences of cancellation, the competent authority must consider a restoration application and act in accordance with law after the default is cured. Case-Laws GST Tue, 08 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470168