Gauhati High Court Clarifies Restoration of GST Registration Upon Compliance With Rule 22(4) Proviso of CGST Rules
The Gauhati High Court has held that a taxpayer whose GST registration was cancelled for non-filing of returns may seek restoration by complying with the requirements under the proviso to Rule 22(4) of the CGST Rules, 2017. The court directed authorities to consider such applications for restoration if all pending returns, taxes, interest, and late fees are paid.
