https://www.taxtmi.com/caselaws?id=795639 Continuous non-furnishing of GST returns may justify cancellation of registration under the CGST Act, but the proviso to Rule 22(4) permits cancellation proceedings to be dropped when pending returns are filed and tax, interest and late fee are fully paid. Where the registered person is ready to complete these requirements, an application for revocation of suspension and restoration of registration may be made. The application must be verified and considered in accordance with law. en-us Wed, 22 Jul 2026 00:00:00 +0530 Fri, 24 Jul 2026 08:36:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795639 Continuous non-furnishing of GST returns may justify cancellation of registration under the CGST Act, but the proviso to Rule 22(4) permits cancellation proceedings to be dropped when pending returns are filed and tax, interest and late fee are fully paid. Where the registered person is ready to complete these requirements, an application for revocation of suspension and restoration of registration may be made. The application must be verified and considered in accordance with law. Case-Laws GST Wed, 22 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795639