GST registration restoration subject to filing returns and depositing tax, penalty and interest within the stipulated time.

GST registration cancelled by the proper officer was directed to be restored subject to compliance with specified conditions. The petitioner was required to approach the competent authority within seven days, file the pending returns, and deposit tax, penalty and interest within the same period. Restoration of the GST number was made conditional on completion of the requisite formalities, and the order would cease to operate if compliance was not made within time. The respondents' legal objections were not examined, and relief was granted on a compliance-based basis consistent with earlier cases.

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Issues: Whether the petitioner's GST registration, cancelled by the proper officer and whose statutory appeal was dismissed as time-barred, should be restored on conditions of compliance.

Analysis: The petition was treated as similar to earlier cases in which restoration of registration had been directed subject to deposit of tax, penalty, and interest and completion of requisite formalities. The Court directed the petitioner to approach the competent authority within seven days, and directed restoration of the GST number upon compliance. It further required filing of returns and deposit of taxes, penalty, and interest within seven days, failing which the order would cease to operate. The legal issues raised by the respondents were not examined.

Conclusion: The petitioner was granted relief by directing restoration of GST registration subject to compliance with the stated conditions.

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