GST registration restoration conditioned on compliance with formalities, return filing, and payment of outstanding dues.

GST registration restoration was directed on the same footing as the earlier cited judgment, with the petitioner required to approach the competent authority within seven days. The competent authority was to restore the GST number immediately after completion of the required formalities. The relief was expressly conditional: the petitioner had to file returns and deposit the outstanding tax, penalty, and interest within the stipulated period. The operative effect was restoration of registration, but only upon strict compliance with the prescribed procedural and payment requirements.

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Issues: Whether the petitioner was entitled to restoration of its GST number on the same footing as the earlier decision relied upon, subject to compliance with requisite formalities.

Analysis: The order records that the earlier judgment covered the petitioner's case. On that basis, the petition was disposed of with a direction to approach the competent authority for registration within seven days. The competent authority was directed to restore the GST number immediately upon completion of the required formalities, and the petitioner was required to file returns and deposit taxes, penalty, and interest within the stipulated period.

Conclusion: Relief was granted in favour of the petitioner by directing restoration of the GST number, but the relief was conditional upon compliance with the specified formalities and payments.

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