GST registration cancelled for non-filing over six months under Section 29(2)(c) and Rule 22 CGST Rules

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....The HC upheld the cancellation of the petitioner's GST registration under Section 29(2)(c) of the Act due to non-filing of returns for a continuous period exceeding six months. The Court emphasized that the empowered officer may cancel registration with retrospective effect as per Rule 22 of the CGST Rules, 2017. However, the proviso to sub-rule (4) of Rule 22 allows the officer to drop cancellation proceedings if the petitioner furnishes all pending returns and pays the outstanding tax, interest, and late fees. The petition was disposed of with a direction that the petitioner may approach the competent authority within two months to seek restoration of GST registration by complying with these conditions.....