GST registration restoration permitted after filing pending returns and clearing statutory dues, subject to verification by the competent authority.

Cancellation of GST registration for non-filing of returns was treated as capable of restoration where the taxpayer filed the pending returns and was willing to pay tax dues, interest, late fee and any penalty. The Court noted that similar matters had been dealt with on comparable terms and that the revenue did not oppose a similar course. It permitted the taxpayer to apply to the competent authority for restoration, and the authority was to verify the application and restore the registration in accordance with law upon compliance with the required conditions.

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Issues: Whether the petitioner was entitled to restoration of the cancelled GST registration on filing of an appropriate application after furnishing the pending returns and making payment of the tax dues, interest, late fee and penalty, if any.

Analysis: The cancellation arose from non-filing of returns under the GST regime. The petitioner stated that the pending returns had already been filed and that he was willing to clear the dues with applicable statutory levies. The Court noted that similar matters had been disposed of earlier on comparable terms and that the respondents did not oppose a similar course. In view of the admitted willingness to comply and the fact that the registration cancellation had been occasioned by non-filing of returns, the Court found it to permit the petitioner to seek restoration before the competent authority, with the authority to verify the application and proceed according to law.

Conclusion: The petitioner was held entitled to approach the competent authority for restoration of GST registration, and the authority was directed to consider the application and restore the registration in accordance with law upon compliance with the required conditions.

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