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GST registration cancelled for non-filing of returns may be restored where the registered person furnishes all pending returns and pays the tax dues with applicable interest, penalty and late fee, because the proper officer can consider dropping proceedings under the proviso to Rule 22(4). The text notes that the High Court treated the matter as covered by an earlier coordinate Bench decision and allowed the assessee to approach the authority for restoration in accordance with law. It also records a direction that the limitation period for assessment proceedings would run from the date of the order, except for FY 2024-25, which would be governed separately.
GST registration cancelled for non-filing of returns may be restored where the registered person furnishes all pending returns and pays the tax dues with applicable interest, penalty and late fee, because the proper officer can consider dropping proceedings under the proviso to Rule 22(4). The text notes that the High Court treated the matter as covered by an earlier coordinate Bench decision and allowed the assessee to approach the authority for restoration in accordance with law. It also records a direction that the limitation period for assessment proceedings would run from the date of the order, except for FY 2024-25, which would be governed separately.
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