Authority

One Liner

Gauhati High Court

Manish Dugar

Compliance-linked restoration under the Rule 22(4) proviso is permissible despite a lapsed portal timeline; Section 73(10) runs from this order.

Gauhati High Court

Riju Moni Gogoi

GST registration can be restored if returns and dues are cleared, even after revocation timeline lapses.

Gauhati High Court

Abdur Rofique

Restoration of GST registration is permissible if pending returns and dues are cleared, even after cancellation for non-filing.

Gauhati High Court

Sanjoy Nath

Restoration of GST registration on furnishing pending returns and payment of the tax dues, along with applicable interest and late fee