Conditional restoration of GST registration granted subject to tax deposits, return filings and compliance with prescribed formalities.

GST registration cancelled for non-response to a show-cause notice was directed to be restored on a conditional basis. The petitioner undertook to deposit outstanding taxes, penalty and interest, file the pending returns and complete the requisite formalities. The High Court treated the matter on the same footing as an earlier case and required the petitioner to approach the competent authority for restoration within ten days, with immediate restoration of the GST number after compliance. The relief was made conditional on the stipulated deposits and filings within seven days, failing which the order would cease to operate.

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Issues: Whether the petitioner's GST registration, cancelled for non-response to the show-cause notice and challenged after dismissal of the appeal as time-barred, should be restored on the petitioner undertaking to deposit the taxes, penalty and interest and comply with requisite formalities.

Analysis: The petitioner agreed to deposit the outstanding taxes, penalty and interest if the registration was restored. The Court treated the matter as similar to an earlier case and granted relief on the same conditional basis, directing the petitioner to approach the competent authority for restoration within ten days and requiring restoration of the GST number immediately upon completion of the requisite formalities. The order also made the relief conditional on filing returns and making the stipulated deposits within seven days, failing which the order would cease to operate.

Conclusion: The petitioner was granted conditional restoration of GST registration, subject to compliance with the stated undertakings and formalities.

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