https://www.taxtmi.com/caselaws?id=796762 GST registration cancelled for continuous non-filing of returns may be considered for restoration where the registered person furnishes all pending returns and pays outstanding tax, applicable interest and late fee. Section 29(2)(c) permits cancellation for continuous return defaults, while the proviso to Rule 22(4) allows the empowered officer to drop cancellation proceedings through the prescribed order after full compliance. Because cancellation carries serious civil consequences, the statutory restoration mechanism remains available for the authority's consideration once these conditions are met. en-us Fri, 07 Aug 2026 00:00:00 +0530 Mon, 10 Aug 2026 08:37:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796762 GST registration cancelled for continuous non-filing of returns may be considered for restoration where the registered person furnishes all pending returns and pays outstanding tax, applicable interest and late fee. Section 29(2)(c) permits cancellation for continuous return defaults, while the proviso to Rule 22(4) allows the empowered officer to drop cancellation proceedings through the prescribed order after full compliance. Because cancellation carries serious civil consequences, the statutory restoration mechanism remains available for the authority's consideration once these conditions are met. Case-Laws GST Fri, 07 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796762