GST registration restoration through offline application remains available, subject to filing pending returns and complying with statutory requirements.

Cancelled GST registration may be sought to be restored by approaching the competent authorities offline, provided the taxpayer complies with the applicable GST rules. Where registration was cancelled for non-filing of periodic returns, the taxpayer's willingness to file pending returns and pay dues was treated as a basis for considering revocation in accordance with law. The authorities were to process the request only upon compliance with the statutory requirements, and the petitioner was directed to file the application offline within the stipulated time with a copy of the order.

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Issues: Whether the petitioner was entitled to seek restoration of the cancelled GST registration by making an offline application and complying with the applicable GST rules.

Analysis: The registration had been cancelled for non-filing of periodic returns, but the petitioner expressed readiness to submit the pending returns and pay the dues. The respondents stated that revocation could be considered only in accordance with the applicable GST rules and that the authorities would take necessary steps upon compliance with the statutory requirements. In these circumstances, the matter was disposed of by directing the petitioner to approach the authorities offline within the stipulated time with a copy of the order, so that the request for restoration could be processed as per law.

Conclusion: The issue was answered in favour of the petitioner to the extent that a route for restoration of the GST registration was directed, subject to compliance with the applicable rules.

Final Conclusion: The writ petition was concluded by granting a practical mechanism for consideration of restoration of the GST registration through the competent authorities.

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