{"id":72261,"date":"2025-08-08T07:50:00","date_gmt":"2025-08-08T02:20:00","guid":{"rendered":""},"modified":"2025-08-08T07:50:00","modified_gmt":"2025-08-08T02:20:00","slug":"gst-registration-cancelled-for-non-filing-returns-restoration-possible-after-pending-dues-and-compliance-under-rule-22-4-proviso","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72261","title":{"rendered":"GST registration cancelled for non-filing returns; restoration possible after pending dues and compliance under Rule 22(4) proviso"},"content":{"rendered":"<p>GST registration cancelled for non-filing returns; restoration possible after pending dues and compliance under Rule 22(4) proviso<br \/>Case-Laws<br \/>GST<br \/>The HC upheld the cancellation of the petitioner&#39;s GST registration under Section 29(2)(c) of the CGST Act, 2017, due to non-filing of returns for six continuous months. However, relying on the proviso to sub-rule (4) of Rule 22 of the CGST Rules, 2017, the Court held that if the petitioner submits all pending returns and pays the outstanding t<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=91410\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST registration cancelled for non-filing returns; restoration possible after pending dues and compliance under Rule 22(4) provisoCase-LawsGSTThe HC upheld the cancellation of the petitioner&#8217;s GST registration under Section 29(2)(c) of the CGST Act, 2017,<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-72261","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72261","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=72261"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72261\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72261"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72261"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72261"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}