Restoration Process for Cancelled GST Registration

The Itanagar Bench of the Gauhati High Court disposed of a writ petition challenging cancellation of GST registration for non-filing of returns and directed the petitioner to apply for restoration of registration before the GST authorities. 

The Court reiterated that where pending returns are filed and tax dues, interest and penalties are paid, the authorities ought to consider restoration in terms of the proviso to Rule 22(4) of the CGST Rules, 2017. 

The judgment follows a consistent line of precedents from the Gauhati High Court recognising the serious civil consequences arising from GST registration cancellation and favouring restoration where statutory compliances are subsequently regularised.