Calcutta HC directs to Restore GST registration Certificate on Payment of Default Tax and Filing of Returns

The Calcutta High Court directed the restoration of a GST registration certificate, provided the taxpayer pays the defaulted tax and files the required returns. The court's order underscores the importance of compliance with tax obligations and offers taxpayers a path to restore their GST registration upon fulfilling their statutory duties. This ruling aims to balance enforcement with opportunities for rectification in GST compliance.