Restoration of cancelled GST registration where return defaults were non-fraudulent and dues were paid on time

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Full Text of the Document

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....Cancelled GST registration may be restored where the default in filing returns is not shown to be fraudulent, intentional or deliberate, and the taxpayer is willing to clear the outstanding dues. The note records that restoration was treated as justified in such circumstances, subject to determination and payment of the statutory tax dues together with applicable interest and late fee or penalty within the time fixed by the Court. If payment is not made within that period, the request for restoration fails.....