GST registration restoration after return filing and tax payment may be considered under the statutory cancellation procedure.

GST registration cancelled for non-filing of returns may be restored where the registered person subsequently files all pending returns and pays the tax dues together with applicable interest and late fee. The procedural framework allows the proper officer to drop cancellation proceedings once compliance is made and to pass the prescribed order. On that basis, the petitioner was permitted to seek restoration, and the competent authority was directed to examine the application and restore registration in accordance with law.

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Issues: Whether the petitioner, whose GST registration was cancelled for non-filing of returns, was entitled to restoration of registration after filing the pending returns and paying the tax dues.

Analysis: The cancellation of registration was founded on non-filing of returns under the GST law. The governing procedural framework permits issuance of a show-cause notice and, where the person furnishes all pending returns and makes full payment of tax dues along with applicable interest and late fee, the proper officer may drop the proceedings and pass the prescribed order. The petitioner had already filed the returns and deposited the requisite dues, and the Court followed the approach taken in similar matters to grant a restoration route by directing the petitioner to move the competent authority for consideration in accordance with law.

Conclusion: The petitioner was held entitled to seek restoration of GST registration, and the competent authority was directed to verify the application and restore the registration in accordance with law.

Ratio Decidendi: Where GST registration is cancelled for non-filing of returns, but the registered person subsequently furnishes the pending returns and pays the tax dues with applicable interest and late fee, the competent authority may consider restoration of registration in accordance with the statutory procedure.

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