GST Restoration Allowable on Compliance With Rule 22(4) of CGST Rules: Gauhati HC

The Gauhati High Court ruled that canceled GST registration can be restored if the taxpayer fulfills procedural compliance under Rule 22(4) of CGST Rules. Restoration depends on demonstrating adherence to statutory requirements, and authorities must follow due process. The decision ensures that taxpayers are not unduly penalized for lapses when corrective steps are taken, balancing enforcement with business continuity.