GST registration restoration to be considered on merits, with limitation not to bar the application before the competent authority.

The petitioner was permitted to pursue restoration of GST registration by filing an application before the competent authority, which was directed to decide the request in accordance with law within four weeks. Limitation was not to be used to reject the application at the threshold, so the restoration request had to be examined on merits. The petitioner also undertook to complete the required formalities and to clear dues and taxes within four weeks from the date of decision. The matter was therefore relegated to the statutory authority for consideration of restoration under the GST regime.

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Issues: Whether the petitioner should be permitted to seek restoration of GST registration by filing an application before the competent authority and whether limitation could be raised to defeat consideration of such application on merits.

Analysis: The petitioner expressed readiness to complete the formalities required for restoration of registration under the Goods and Services Tax regime. The Court directed the petitioner to file an application before the competent authority, requiring that authority to decide the matter in accordance with law within four weeks of receipt. The Court also protected the application from rejection on the ground of limitation and recorded the petitioner's undertaking to clear dues and taxes within four weeks from the date of decision.

Conclusion: The petitioner was relegated to the statutory authority for restoration of registration, and limitation was directed not to stand in the way of consideration on merits.

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