Restoration of GST Registration Upon Compliance

This decision reflects a balanced judicial approach between strict statutory compliance and equitable relief. 

The Gauhati High Court, while acknowledging the validity of cancellation under Section 29(2)(c), recognizes that the GST framework itself provides a remedial mechanism where the taxpayer regularizes defaults. 

By directing the petitioner to apply for restoration and mandating the authorities to consider such application in light of compliance already made, the Court reinforces that procedural lapses should not permanently disable legitimate business operations.