https://www.taxtmi.com/caselaws?id=800150 GST registration suspension and proposed cancellation for non-filing of returns require the registered person to file pending returns or reply within 30 days before seeking writ relief. Suspension may be lifted upon filing the returns, while Rule 21A(4) provides for revocation after Rule 22 proceedings are completed. Under Rule 22(4), the Proper Officer must drop proceedings where the reply is satisfactory and, where applicable, all pending returns are filed with tax, interest and late fee paid. Because recourse before the Proper Officer remained unexhausted, the writ challenge was declined, leaving the registered person to pursue the available statutory process. en-us Mon, 28 Sep 2026 00:00:00 +0530 Thu, 01 Oct 2026 07:40:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800150 GST registration suspension and proposed cancellation for non-filing of returns require the registered person to file pending returns or reply within 30 days before seeking writ relief. Suspension may be lifted upon filing the returns, while Rule 21A(4) provides for revocation after Rule 22 proceedings are completed. Under Rule 22(4), the Proper Officer must drop proceedings where the reply is satisfactory and, where applicable, all pending returns are filed with tax, interest and late fee paid. Because recourse before the Proper Officer remained unexhausted, the writ challenge was declined, leaving the registered person to pursue the available statutory process. Case-Laws GST Mon, 28 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800150