GST registration restoration permitted after filing pending returns and paying dues, interest and late fee under Rule 22(4).

GST registration cancelled for continuous non-filing of returns may be considered for restoration where the registered person cures the default by filing all pending returns and paying the tax dues, interest and late fee under the proviso to Rule 22(4) of the CGST Rules, 2017. The Gauhati HC followed the coordinate bench view that, on such compliance, the proper officer may drop cancellation proceedings and consider restoration in accordance with law. The petitioner was permitted to seek restoration within 60 days, and the authority was directed to examine compliance and take necessary steps for restoration.

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Issues: Whether GST registration cancelled for non-filing of returns could be restored on the petitioner furnishing all pending returns and paying the tax dues, interest and late fee in terms of the proviso to Rule 22(4) of the CGST Rules, 2017.

Analysis: The cancellation had been made for continuous non-filing of returns under Section 29(2)(c) of the Central Goods and Services Tax Act, 2017. The Court followed the coordinate bench view that where the registered person cures the default by filing the pending returns and making full payment of the tax dues along with applicable interest and late fee, the proper officer may drop the cancellation proceedings and consider restoration of registration in accordance with law. The Court treated the present case as covered by that earlier decision and extended the same relief.

Conclusion: The petitioner was permitted to apply for restoration of GST registration within 60 days, and upon compliance with the proviso to Rule 22(4) of the Central Goods and Services Tax Rules, 2017, the authority was required to consider restoration and take necessary steps in accordance with law.

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