Conditional restoration of GST registration granted, with compliance tied to filing returns and payment of tax-related dues.

Suspended GST registration was directed to be restored subject to compliance with prescribed formalities. The petitioner was required to approach the competent authority for GST registration within the stipulated period, and the authority was to restore the registration immediately after completion of the requisite requirements. The petitioner was also directed to file returns and deposit tax, penalty and interest within seven days of restoration, failing which the suspended registration would be treated as restored in terms of the order.

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Issues: Whether the petitioner was entitled to restoration of the suspended GST registration and consequential direction to the competent authority.

Analysis: The petition was treated as similar to earlier writ petitions and disposed of on the basis that the petitioner should approach the competent authority for registration of GST number within the stipulated period. The competent authority was directed to restore the GST number immediately upon completion of the requisite formalities. The order also provided that the petitioner would file returns and deposit taxes, penalty, and interest within seven days from restoration, failing which the suspended registration would be deemed restored.

Conclusion: The petitioner was granted conditional relief for restoration of GST registration, subject to compliance with the directed formalities.

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