Cancellation of GST Registration for Non-Filing Returns Valid Under Section 29(2)(c), Restoration Possible Under Rule 22(4)

Cancellation of GST Registration for Non-Filing Returns Valid Under Section 29(2)(c), Restoration Possible Under Rule 22(4)Case-LawsGSTThe HC held that cancellation of GST registration under Section 29(2)(c) for non-filing of returns for six continuous mo

Cancellation of GST Registration for Non-Filing Returns Valid Under Section 29(2)(c), Restoration Possible Under Rule 22(4)
Case-Laws
GST
The HC held that cancellation of GST registration under Section 29(2)(c) for non-filing of returns for six continuous months is valid. However, per the proviso to sub-rule (4) of Rule 22 of the CGST Rules, 2017, if the petitioner is willing to furnish all pending returns and pay the due tax along with interest and late fees, the empowered officer may

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