GST registration restoration for a genuine address discrepancy was granted subject to payment of applicable charges, late fees and penalty.

GST registration restoration for a genuine address discrepancy was granted subject to payment of applicable charges, late fees and penalty.
Case-Laws
GST
GST registration cancelled for non-existence at the declared principal place of business was considered for restoration where the address discrepancy arose from a genuine mistake. The HC noted that the change of address was not intended to circumvent the law, no GST demand was outstanding, and the taxpayer undertook to pay applicable charges, late fees and penalty. Finding that restoration would permit lawful conduct of business without prejudicing Revenue, the HC directed restoration of the cancelled registration subject to payment of the amounts intimated by the respondents.
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