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<h1>GST registration restored if petitioner files outstanding returns and pays tax, penalty, interest within seven days; no merit decision</h1> HC disposed writ petition without deciding merits and noted appeal had been dismissed on limitation. Court directed respondent authority to restore the ... Cancellation of GST registration - SCN was not replied by the petitioner which followed issuance of cancellation order - Appeal against cancellation order dismissed on technical ground of limitation without examining it on merits - HELD THAT:- The instant case is similar to the cases wherein, subject to the petitioner’s undertaking to deposit the tax and penalty along with interest in accordance with the GST Act, 2017, a direction was issued to the Competent Authority to restore the registration of the said petitioner. The aforesaid orders have been passed on the concession given by the respondents to restore the registration of the defaulting dealers, provided they comply with law, by submitting the returns and depositing the sales tax and other dues payable by them under the GST Act, 2017. Without giving any opinion on the merits of the case, this writ petition is disposed of. The petitioner is directed to approach the Competent Authority for restoration of his GST number within a period of seven days from today. The Competent Authority shall restore GST number of the petitioner’s unit immediately, subject to the completion of all requisite formalities. The petitioner shall file the returns and deposit the taxes and penalty along with interest within a period of seven days. In the event, the needful is not done by the petitioner within stipulated period, this order shall cease to be in operation. Petition disposed off. The petition challenges cancellation of GST registration dated 11.07.2024 and the appellate order dated 02.06.2025. Petitioner, a registered partnership, admitted disruption in filing returns due to financial hardship and did not respond to a Show Cause Notice dated 13.11.2023. The appeal was dismissed on a technical ground of limitation. Relying on prior orders permitting restoration of registration 'subject to the petitioner's undertaking to deposit the tax and penalty along with interest in accordance with the GST Act, 2017,' the court, 'without giving any opinion on the merits of the case,' directed the petitioner to apply for restoration within seven days. The Competent Authority shall 'restore GST number of the petitioner's unit immediately, subject to the completion of all requisite formalities.' The petitioner must file returns and deposit taxes, penalty and interest within seven days; failure to comply will render the order inoperative.
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