GST registration restoration may follow return filing and full payment of tax, interest and late fees under statutory procedure.

Continuous non-furnishing of GST returns may justify cancellation of registration under the CGST Act, but the proviso to Rule 22(4) permits cancellation proceedings to be dropped when pending returns are filed and tax, interest and late fee are fully paid. Where the registered person is ready to complete these requirements, an application for revocation of suspension and restoration of registration may be made. The application must be verified and considered in accordance with law.

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Issues: Whether suspension of GST registration for failure to furnish returns for six continuous months warranted an opportunity to seek revocation and restoration upon compliance with pending return and tax obligations.

Analysis: Section 29(2)(c) of the Central Goods and Services Tax Act, 2017 permits cancellation for continuous non-furnishing of returns, while the proviso to Rule 22(4) of the Central Goods and Services Tax Rules, 2017 contemplates dropping cancellation proceedings where pending returns are furnished and tax dues, interest and late fee are fully paid. The petitioner expressed readiness to complete these compliances, and the applicable prior orders on materially similar facts supported granting an opportunity for statutory consideration.

Conclusion: The petitioner is entitled to apply for revocation of suspension and restoration of GST registration, which the authorities must verify and consider in accordance with law.

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