GST registration restoration requires a proper Rule 23 application, with fresh consideration and hearing within the statutory time limit.

A request for restoration of GST registration had to comply with the prescribed form under Rule 23, and an application already filed without such compliance was treated as deficient. The earlier appellate order had attained finality, so the proper officer was required to act on any fresh compliant request within the statutory time limit. The petitioner was permitted to file a proper application with supporting documents, and the officer was directed to decide it after granting an opportunity of hearing and within the period prescribed by law.

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Issues: Whether the petitioner's request for restoration of GST registration had to be made in the prescribed form under Rule 23, and what directions were warranted for consideration of such request.

Analysis: The application already filed by the petitioner was found not to be in consonance with the requirements under Rule 23. At the same time, the earlier appellate order had attained finality and had to be acted upon by the proper officer within the statutory time frame. The petitioner was therefore permitted to submit a proper application in the prescribed form with the relevant documents, and the proper officer was required to decide it after giving opportunity of hearing and within the period prescribed by law.

Outcome: The writ petition was disposed of with directions permitting the filing of a fresh proper application and requiring its disposal within the statutory period.

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