Conditional restoration of cancelled GST registration granted, subject to filing pending returns and paying tax, penalty and interest.

Cancelled GST registration may be restored where the taxpayer approaches the competent authority within the stipulated time and completes the prescribed formalities. The relief is conditional: the taxpayer must file all pending returns and, after restoration, deposit the tax, penalty and interest within the time allowed. Failure to comply with these fiscal obligations causes the restoration order to cease to operate. The note reflects Article 226-based relief granted in line with earlier similar directions and ties reinstatement of registration to strict post-restoration compliance.

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Issues: Whether the petitioner's cancelled GST registration should be restored subject to filing pending returns and depositing tax, penalty and interest within the stipulated time.

Analysis: The petition was entertained under Article 226 of the Constitution of India in light of earlier orders in similar matters where restoration had been directed on compliance with the prescribed fiscal obligations. The relief was made conditional upon the petitioner approaching the competent authority within the stipulated period and completing the requisite formalities. The petitioner was also required to file all pending returns and deposit the taxes, penalty and interest after restoration, failing which the order would cease to operate.

Conclusion: The cancelled GST registration was directed to be restored, subject to completion of the requisite formalities and subsequent compliance with filing and payment obligations.

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