{"id":74576,"date":"2025-12-12T08:55:17","date_gmt":"2025-12-12T03:25:17","guid":{"rendered":""},"modified":"2025-12-12T08:55:17","modified_gmt":"2025-12-12T03:25:17","slug":"gst-registration-restoration-allowed-when-taxpayer-files-pending-returns-pays-dues-u-s-29-2-c-and-rule-22-4","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74576","title":{"rendered":"GST registration restoration allowed when taxpayer files pending returns, pays dues u\/s 29(2)(c) and Rule 22(4)"},"content":{"rendered":"<p>GST registration restoration allowed when taxpayer files pending returns, pays dues u\/s 29(2)(c) and Rule 22(4)<br \/>Case-Laws<br \/>GST<br \/>HC considered cancellation of petitioner&#39;s GST registration under Section 29(2)(c) CGST Act for non-filing of returns for over six months. Referring to Rule 22(4) CGST Rules and its proviso, HC held that where a registered person is willing to furnish all pending returns and pay full tax dues with applicable interest and late fee, the proper officer is empowered <\/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=94992\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST registration restoration allowed when taxpayer files pending returns, pays dues u\/s 29(2)(c) and Rule 22(4)Case-LawsGSTHC considered cancellation of petitioner&#8217;s GST registration under Section 29(2)(c) CGST Act for non-filing of returns for over six m<\/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-74576","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74576","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=74576"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74576\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74576"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74576"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74576"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}