Writ dismissed; GST registration to be restored if petitioner files outstanding returns and pays taxes, penalties, interest in seven days

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....The HC dismissed the writ petition without adjudicating merits and directed restoration of the petitioner's GST registration subject to strict conditions. The petitioner must file outstanding returns and deposit taxes, penalties and interest within seven days; upon completion of requisite formalities the Competent Authority shall immediately restore the GST number. The order follows the prior technical dismissal on limitation but, without expressing any view on substantive liability, permits restoration on the petitioner's undertaking to comply with statutory obligations. Failure to comply within the stipulated seven-day period will render this directive inoperative. The writ petition is disposed of accordingly.....