The ruling in brief
Where a partnership firm trading in uniforms and furniture faced cancellation of GST registration for non-filing of returns but subsequently filed all pending returns and was ready to comply with Rule 22(4), restoration of registration was permissible upon timely application and payment of tax arrears, interest, penalty, and late fees in line with prior judicial precedent
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