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Issues: Whether the petitioner, whose GST registration was cancelled under Section 29(2)(c) for non-filing of returns, is entitled to approach the competent officer for restoration of registration by furnishing pending returns and paying tax, interest and late fees, notwithstanding the expiry of the statutory timeline for revocation.
Analysis: The statutory scheme under Section 29(2)(c) of the Central Goods and Services Tax Act, 2017 and Rule 22 of the Central Goods and Services Tax Rules, 2017 provides for issuance of show cause notice, an opportunity to reply and a specific proviso to sub-rule (4) of Rule 22 which permits dropping of proceedings where the person furnishes all pending returns and makes full payment of tax, interest and late fee. The petitioner has updated pending returns up to April 2024 and paid dues but could not file a statutory revocation application within the prescribed 270 day period. In view of the serious civil consequences of cancellation and the presence of the proviso to Rule 22(4), the competent officer may consider an application for restoration if the petitioner approaches the authority within a limited time and complies with the conditions in the proviso. The period under Section 73(10) shall be computed from the date of this order except for the financial year 2024-25 which shall be governed by Section 44.
Conclusion: The petitioner is permitted to approach the concerned authority within two months to seek restoration of GST registration; if the petitioner furnishes all pending returns and pays tax, interest and late fees in accordance with the proviso to Rule 22(4) of the Central Goods and Services Tax Rules, 2017, the competent authority shall consider and take necessary steps for restoration in accordance with law.
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