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Issues: Whether the petitioner was entitled to restoration of GST registration that had been cancelled for non-response to the show-cause notice, subject to filing returns and depositing tax, penalty and interest.
Analysis: The petition arose from cancellation of GST registration after the petitioner failed to respond to the show-cause notice. The dispute was treated as covered by earlier similar orders of the Court, where restoration had been directed on the footing that defaulting dealers could regain registration upon compliance with the statutory obligations of filing returns and making payment of tax dues, penalty and interest. The Court directed the petitioner to approach the competent authority within seven days, and directed immediate restoration of the GSTIN/UIN upon completion of requisite formalities. The petitioner was also required to file the returns and deposit the tax, penalty and interest within the stipulated period, failing which the order would cease to operate.
Conclusion: The petitioner was held entitled to restoration of registration, subject to timely compliance with the specified conditions.
Ratio Decidendi: In cases of cancellation of GST registration for non-compliance, restoration may be directed in writ jurisdiction where the defaulting dealer undertakes to complete statutory formalities and clear tax dues, penalty and interest within the time fixed by the Court.
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