The ruling in brief
Where assessee's registration was cancelled due to non-filing of returns and non-response to show-cause notice, assessee was entitled to seek restoration by applying within 60 days and furnishing all pending returns with payment of dues, upon which authority was required to consider restoration expeditiously as per applicable GST Rules and related provisions
Provisions considered
Section 30, read with section 29 of Central Goods and Services Tax Act, 2017/Assam Goods and Services Tax Act, 2017 - Rule 22, read with rule 23, of Central Goods and Services Tax Rules, 2017/Assam Goods and Services Tax Rules, 2017
This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.