GST Registration Cancelled for Non-Filing Returns: High Court Orders Restoration After Outstanding Dues Clarification

Tax authority cancelled GST registration for an architect due to non-filing of returns for 6 months. HC noted similar past restoration cases and directed tax authority to inform outstanding dues. Upon payment, the registration would be restored, providing relief to the taxpayer despite initial cancellation.

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Issues involved:
Cancellation of GST registration u/s 29(2)(b) of the CGST Act, 2017 due to non-filing of returns for 6 months.

Summary:

Issue 1: Cancellation of GST Registration
The petitioner, a reputed Architect, had his GST registration cancelled due to non-filing of returns for 6 months. The cancellation was challenged through an appeal which was rejected. However, the Court noted that similar orders for restoration of GST registration had been passed in other cases. The Court directed the tax authority to inform the petitioner of any outstanding dues and upon payment, to restore the GST registration.

Key Details:
- The petitioner, an Architect, had GST registration under the GST Act, 2017.
- Due to personal problems and the COVID-19 pandemic, the petitioner couldn't file returns for 6 months.
- A show cause notice was issued for cancellation of registration, leading to cancellation on 20.01.2021.
- An appeal against the cancellation was rejected, but the Court referred to past cases where registration was restored upon payment of dues.
- The Court directed the tax authority to inform the petitioner of any outstanding dues and restore the registration upon payment.

Conclusion:
The Court interfered with the cancellation order and directed the tax authority to restore the GST registration upon payment of any outstanding dues by the petitioner.

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