GST registration restoration depends on filing pending returns, clearing dues, and limiting input tax credit until approval.

GST registration cancellation can be set aside where the taxpayer complies with the governing precedent's conditions for restoration. The Court applied the earlier ruling requiring filing of pending returns, payment of tax, interest, fine and fee, and restriction on utilisation of input tax credit until scrutiny and approval. On that basis, the cancellation order was quashed and registration was directed to be restored subject to compliance with the stipulated requirements.

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Issues: Whether the order cancelling the petitioner's GST registration was liable to be set aside and the registration restored subject to compliance with the conditions laid down in the governing precedent.

Analysis: The Court applied the earlier decision governing cancellation of GST registration cases and followed the conditions requiring filing of pending returns, payment of tax, interest, fine and fee, and restriction on utilisation of input tax credit until scrutiny and approval. It also noted that the registration could be revived upon compliance with the specified requirements.

Conclusion: The cancellation order was set aside and the petitioner's registration was directed to be restored subject to compliance with the stipulated conditions.

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