Restoration of cancelled GST registration may be considered after pending returns are filed and statutory dues are cleared.

GST registration cancelled for non-filing of returns may be restored where the taxpayer has filed the pending returns and is willing to discharge tax dues, interest, late fee and penalty, if applicable. The cancellation under the CGST Act and the procedure under Rule 22 require the competent authority to consider a restoration request in accordance with law, particularly where similar relief has been granted in comparable matters. The taxpayer was directed to move the statutory authority for restoration, and the authority was required to verify and decide the application under the prescribed process.

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Issues: Whether the petitioner, whose GST registration had been cancelled for non-filing of returns, was entitled to seek restoration of registration on filing pending returns and making payment of tax dues, interest, late fee and penalty, if any.

Analysis: The cancellation was traced to Section 29(2)(c) of the Central Goods and Services Tax Act, 2017 and the procedure under Rule 22 of the Central Goods and Services Tax Rules, 2017. The Court noted that in similar matters it had granted relief where the assessee had already furnished pending returns and was ready to clear the tax liabilities. Relying on that line of decisions, the Court held that the petitioner should be given an opportunity to move the competent authority for restoration of registration, which the authority was then required to verify and consider in accordance with law.

Conclusion: The petitioner was entitled to similar relief and was directed to file an application for restoration of GST registration, to be considered and acted upon by the authorities in accordance with law.

Final Conclusion: The writ petition was disposed of with a direction enabling restoration of the petitioner's GST registration through the statutory process.

Ratio Decidendi: Where GST registration has been cancelled for non-filing of returns, and the assessee has furnished pending returns and is willing to discharge the tax dues with applicable statutory liabilities, the competent authority must consider restoration in accordance with Rule 22.

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