Whether GST Registration Can Be Restored After Expiry of the Revocation Time Limit When All Returns and Tax Dues Have Been Cleared?

Introduction

This important judgment of the Gauhati High Court deals with the restoration of GST registration cancelled for continuous non-filing of returns. The Court examined whether a taxpayer who has subsequently regularized all statutory defaults by filing pending returns and paying tax dues, interest, and late fees can be denied restoration merely because the statutory time limit for filing a revocation application has expired.