GST Registration Cancellation Can Be Restored by Filing Pending Returns and Clearing Outstanding Tax Dues Within Two Months

GST Registration Cancellation Can Be Restored by Filing Pending Returns and Clearing Outstanding Tax Dues Within Two MonthsCase-LawsGSTHC held that GST registration cancellation under Section 29(2)(c) for non-filing of returns for six consecutive months c

GST Registration Cancellation Can Be Restored by Filing Pending Returns and Clearing Outstanding Tax Dues Within Two Months
Case-Laws
GST
HC held that GST registration cancellation under Section 29(2)(c) for non-filing of returns for six consecutive months can be remedied. The petitioner may approach the empowered officer within two months, submit all pending returns, pay full tax dues, applicable interest, and late fees. If compliance requirements are met, the authority shall expeditiously restore the GST registration in accordance with the proviso to sub-rule (4) of Rule 22 of CGST Rules, 2017. The court emphasized the serious civil consequences of registration cancellation and provided a remedial pathway for reinstatement.
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