GST registration restoration allowed only on compliance with pending returns, tax dues, and post-cancellation filing conditions.

GST registration could be restored only on strict compliance with specified conditions. The petitioner was required to file all pending returns, pay tax dues, interest and belated filing fees, and comply with the directions governing post-cancellation liabilities. The directions also stated that the dues should not be adjusted from unutilised input tax credit, that any available input tax credit would remain subject to scrutiny and approval, and that tax and returns for the post-cancellation period had to be filed. The respondents were directed to make the necessary portal changes to enable compliance. Upon fulfilment of these conditions, the cancelled registration would stand revived.

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Issues: Whether the petitioner was entitled to restoration of GST registration and setting aside of the rejection of the appeal against cancellation of registration, subject to compliance with specified conditions.

Analysis: The writ petition was not decided on merits. The relief was moulded by following the earlier conditional directions governing restoration of cancelled GST registrations. The petitioner was required to file pending returns, pay tax dues, interest and belated filing fees, avoid adjustment of such dues from unutilized Input Tax Credit, await scrutiny and approval of any available Input Tax Credit, and pay tax and file returns for the post-cancellation period. The respondents were also directed to facilitate the portal changes necessary for compliance.

Conclusion: Restoration of GST registration was permitted only on fulfilment of the stipulated conditions, and upon payment and filing of returns the registration would stand revived.

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