GST Registration CANCELLATION a

 Su Motu Cancellation Provision As per the CGST Act, 2017:

1. _Section 29(2)(c)_: Allows the proper officer to cancel a registration su motu if the taxpayer fails to file returns for a continuous period of six months.

 Issue Analysis In your friend's case: 1. The registration cancellation application was rejected.

 2. Your friend didn't file returns or respond to queries.

 3. The proper officer didn't cancel the registration su motu within six months.

Notice for Non-Filing of Returns The notice served to your friend for non-filing of returns for all FY is a separate issue.

 Your friend will need to respond to the notice and file the pending returns to avoid further consequences.

 Recommendations 1. _Respond to the Notice_: Your friend should respond to the notice and file the pending returns.

 2. _Seek Professional Help_: It's advisable to consult a tax professional or chartered accountant to guide your friend through the process.

3. _File Pending Returns_: Your friend should file the pending returns to avoid further penalties and consequences. Please let me know if you need further clarification or guidance!