Conditional restoration of cancelled GST registration allowed after payment of outstanding statutory dues and proof of compliance.

GST registration cancelled for non-filing of returns may be restored on a conditional basis where the registrant clears the intimated statutory dues and any consequential liability within the time granted and produces proof of payment. The Gauhati HC relied on a prior coordinate bench decision granting similar relief in comparable circumstances, and accepted that restoration could be directed even though revocation through the portal was no longer available after expiry of the prescribed period. The operative relief was conditional restoration of the cancelled registration upon compliance with payment requirements.

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Issues: Whether the petitioner, whose GST registration had been cancelled for non-filing of returns, was entitled to restoration of registration on payment of outstanding statutory dues.

Analysis: The cancellation had been made for continuous default in filing returns, and the petitioner contended that revocation was no longer available through the portal because the prescribed period had expired. The Court found the matter to be covered by an earlier coordinate bench decision granting similar conditional relief in comparable circumstances. It accepted that, where the petitioner clears the outstanding tax dues and any consequential liability, restoration of the registration could be directed.

Conclusion: The petitioner was held entitled to conditional restoration of the cancelled GST registration upon payment of the intimated statutory dues within the time granted and submission of proof of payment.

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