Conditional restoration of registration allowed after pending return filing, with authority directed to consider reinstatement expeditiously.

Cancellation of registration for non-filing of monthly returns was not quashed outright where one return remained pending but could still be filed within the extended time. The HC noted that returns had been filed up to November 2018 and that the December 2018 return was the only pending filing. It directed the assessee to file the pending return and apply for restoration of registration, and required the authority to consider that request and pass orders for restoration within the stipulated time.

---

---

Issues: Whether the cancellation of registration for non-filing of monthly returns required restoration when the pending return could still be filed within the extended time and the assessee sought consequential restoration.

Analysis: The registration had been cancelled for failure to file monthly returns in time. The Court noted that the petitioner had already filed returns up to November 2018 and that only the return for December 2018 remained to be filed. It further noted the extension of time for filing returns up to 31.03.2019 and considered that the petitioner should first file the pending return with an application for restoration of registration. The authority was directed to consider that application and pass orders for restoring the registration within a specified time.

Conclusion: The cancellation was not set aside outright, but the petitioner was granted an opportunity to file the pending return and seek restoration of registration, and the authority was directed to consider restoration expeditiously.

Final Conclusion: The writ petition was disposed of by granting conditional relief for compliance and reconsideration of restoration of registration.

---