GST registration restoration directed subject to filing returns and paying tax, penalty and interest within seven days.

GST registration restoration was directed to be pursued before the competent authority after cancellation and appellate orders. The petitioner was required to apply for restoration of the GST number within seven days and to complete the requisite formalities, including filing returns and depositing tax, penalty and interest within the same period. Upon compliance, the competent authority was directed to restore the GST number immediately.

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Issues: Whether the petitioner's GST registration could be restored pursuant to the cancellation and appellate orders, and what consequential directions were warranted.

Outcome: The writ petition was disposed of with a direction to the petitioner to approach the competent authority for restoration of the GST number within seven days, and the competent authority was directed to restore the GST number immediately upon completion of requisite formalities, subject to the petitioner filing returns and depositing tax, penalty, and interest within seven days.

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