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<h1>GST registration cancellation can be reversed after filing pending returns and paying dues under the CGST Rules.</h1> GST registration cancelled for non-filing of returns may be restored where the taxpayer files all pending returns and pays the tax dues, interest and late ... Seeking Restoration of GST registration - Cancellation for non-filing of returns - Compliance with the prescribed procedure under proviso to Rule 22(4). Restoration of GST registration - HELD THAT:- The Court noted that the registration had been cancelled for non-filing of returns, but the materials placed on record showed that the petitioner had already filed the returns up to the date of cancellation and had deposited the penalty amount. Taking note of the course adopted by a Coordinate Bench in Pankaj Mohan [2025 (12) TMI 1452 - GAUHATI HIGH COURT], a similarly situated matter, and there being no objection from the respondents to grant similar relief, the Court directed the petitioner to file an appropriate application before the concerned authorities. On such application, the authorities were directed to verify the compliance and consider restoration of registration in accordance with law. [Paras 7, 8, 9] The petition was disposed of by directing the petitioner to apply for restoration within the prescribed time, and the authorities were directed to verify the application and restore the GST registration in accordance with law. Final Conclusion: The writ petition was disposed of with liberty to the petitioner to file an application for restoration of GST registration, and with a direction to the respondent authorities to verify the application and restore the registration in accordance with law within the time fixed by the Court. Issues: Whether the petitioner, whose GST registration had been cancelled for non-filing of returns, was entitled to restoration of registration after filing the pending returns and making the requisite payments.Analysis: The registration had been cancelled under the provision empowering cancellation for continued default in furnishing returns. Rule 22 of the Central Goods and Services Tax Rules, 2017, particularly the proviso to sub-rule (4), permits the proper officer to drop cancellation proceedings where the person furnishes all pending returns and makes full payment of tax dues along with applicable interest and late fee. The record showed that the petitioner had filed the pending returns and deposited the penalty amount, and the respondents expressed no objection to grant of similar relief. On that basis, the matter was treated as fit for restoration of registration on compliance with the prescribed procedure.Conclusion: The petitioner was entitled to seek restoration of GST registration by filing an appropriate application, and the respondent authorities were directed to consider it in accordance with law and restore the registration upon verification and compliance.
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