GST registration restoration allowed after return-default, subject to payment of outstanding dues, interest, late fee and penalty.

GST registration cancelled for non-filing of returns was restored on a conditional basis, as the petitioner explained the default and a similar connected matter had already been granted relief. The Court directed the authorities to quantify the outstanding GST dues, together with applicable interest, late fee and penalty, and intimate the amount to the petitioner. On payment within the time fixed, the cancelled registration was to be restored. The ruling confirms that cancellation for return non-filing may be set aside where the defaulting dealer clears the statutory dues and related additions within the period allowed by the Court.

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Issues: Whether the petitioner was entitled to restoration of GST registration that had been cancelled for non-filing of returns, on payment of the outstanding GST dues with applicable interest, late fee and penalty.

Analysis: The registration had been cancelled after the petitioner failed to file GST returns for the relevant period. The Court noted the petitioner's explanation for the default and relied upon a similar order passed in a connected matter. Since the State did not oppose a similar relief, the Court held that restoration could be granted on a conditional basis. The authorities were directed to ascertain the outstanding GST dues with applicable interest and any late fee or penalty, intimate the amount to the petitioner, and upon payment within the stipulated time, restore the registration.

Conclusion: The petitioner was held entitled to restoration of GST registration, subject to payment of the quantified outstanding dues, interest, late fee and penalty within the time granted.

Ratio Decidendi: Cancellation of GST registration for non-filing of returns can be set aside and registration restored where the defaulting dealer pays the outstanding tax dues with applicable statutory additions within the period fixed by the Court.

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