Restoration of GST registration permitted if pending returns are filed and tax with interest and late fee is paid, authority to restore.

Restoration of GST registration permitted if pending returns are filed and tax with interest and late fee is paid, authority to restore.
Case-Laws
GST
Where GST registration was cancelled for continuous non-filing of returns, the proviso to Rule 22(4) permits restoration if the person files all pending returns and makes full payment of tax dues with applicable interest and late fee; upon such compliance the proper officer may drop cancellation proceedings and pass the restoration order in Form GST REG-20. The petitioner was directed to apply to the concerned CGST authority for restoration and to comply with the proviso; the authority must consider and decide the application in accordance with law within the timeframe fixed by the court.
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