HC disposed the writ directing that the petitioner, whose GST...

HC disposed the writ directing that the petitioner, whose GST registration was cancelled under s.29(2)(c) for failure to file returns for six months, may seek restoration by approaching the concerned empowered officer within two months. If the petitioner submits an application complying with the proviso to sub-rule (4) of Rule 22 of the CGST Rules and furnishes all pending returns and pays outstanding tax with applicable interest and late fees, the empowered officer has jurisdiction to drop proceedings and pass an appropriate order in the prescribed form restoring registration. The petition is disposed of on these terms, leaving the decision to the statutory authority acting in accordance with law.