GSTAT says GST payment alone won't revive cancelled registration
In short
GSTAT ruled that just paying GST is not enough to get a cancelled registration back. The reported order says taxpayers must also clear interest, penalty and late fee, and file pending returns, under Rule 23(1).
This matters for taxpayers whose GST registration was cancelled for not filing returns. It means the application for revocation must include more than the tax amount alone.
What the reporting says
GSTAT held that payment of GST alone is insufficient to seek revocation of a registration cancelled for non-filing of returns. The ruling sets out the conditions taxpayers must meet before restoration can be granted.
Why it matters
GSTAT's order affects taxpayers whose GST registration was cancelled for non-filing of returns. The decision clarifies the compliance burden on applicants seeking restoration of cancelled registrations.