The ruling in brief
Where registration of petitioner was cancelled due to non-filing of returns for six months and petitioner missed revocation period because of portal restriction but agreed to furnish all pending returns and pay due tax, interest, penalty and late fee per Rule 22(4) proviso, relief of restoration was warranted in parity with Dhirghat
Provisions considered
Section 29, read with sections 30, of Central Goods and Services Tax Act, 2017/Assam Goods and Services Tax Act, 2017 - Rule 22 of Central Goods and Services Tax Rules, 2017/Assam Goods and Services Tax Rules, 2017