https://www.taxtmi.com/highlights?id=102560 Rule 22(4) permits the proper officer to drop GST registration cancellation proceedings where a registered person, instead of replying to a notice for non-furnishing of returns, furnishes all pending returns and pays outstanding tax, interest and late fee. Given the serious civil consequences of cancellation, restoration may be considered when these compliance requirements are met. A registered person may seek restoration within the stipulated period, and the concerned authority must consider and dispose of the application expeditiously in accordance with law upon compliance. The writ petition was disposed of with liberty to pursue restoration. en-us Mon, 10 Aug 2026 12:18:22 +0530 Mon, 10 Aug 2026 12:18:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=102560 Rule 22(4) permits the proper officer to drop GST registration cancellation proceedings where a registered person, instead of replying to a notice for non-furnishing of returns, furnishes all pending returns and pays outstanding tax, interest and late fee. Given the serious civil consequences of cancellation, restoration may be considered when these compliance requirements are met. A registered person may seek restoration within the stipulated period, and the concerned authority must consider and dispose of the application expeditiously in accordance with law upon compliance. The writ petition was disposed of with liberty to pursue restoration. Highlights GST Mon, 10 Aug 2026 12:18:22 +0530 https://www.taxtmi.com/highlights?id=102560