GST registration restoration may follow filing of pending returns and full payment of dues under Rule 22(4).

Where GST registration is cancelled for continuous non-filing of returns, restoration may be considered if the registered person furnishes all pending returns and clears the outstanding tax, interest and late fee under the proviso to Rule 22(4) of the CGST Rules, 2017. The Gauhati HC followed the settled coordinate-bench view that the proper officer may drop cancellation proceedings and examine restoration once the taxpayer complies with these requirements. The article notes that the case was treated as covered by that earlier view, and the petitioner was given time to approach the authority and seek restoration in accordance with law.

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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 furnishing pending returns and making full payment of the tax dues, interest and late fee under the proviso to Rule 22(4) of the CGST Rules, 2017.

Analysis: The cancellation was made under Section 29(2)(c) of the Central Goods and Services Tax Act, 2017 for continuous non-filing of returns. The Court followed the settled view that where the registered person is willing to furnish all pending returns and clear the entire tax liability together with applicable interest and late fee, the proper officer may drop the cancellation proceedings and consider restoration of registration. The Court found the case to be covered by the earlier coordinate bench decision and applied the same relief, subject to compliance with the prescribed requirements within the stipulated time.

Conclusion: The petitioner was permitted to approach the concerned authority within 60 days, and upon filing the pending returns and satisfying the requirements under the proviso to Rule 22(4), the authority was directed to consider restoration of GST registration in accordance with law.

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