GST Registration Restored for Manufacturer Contingent on Tax Payment, Return Filing, and Compliance with Specified Conditions

HC allowed restoration of GST registration for manufacturer after non-filing of returns. Court directed petitioner to pay outstanding tax dues, penalties, and file pending returns within specified timeframe. Registration revived subject to compliance, with input tax credit to be utilized for future tax liabilities. Respondents instructed to update GST web portal accordingly.

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Issues involved: Challenge to cancellation of GST registration, non-filing of returns post April 2022, restoration of GST registration, compliance with GST laws.

In the present case, the petitioner, a manufacturer of automobile spare parts, challenged the cancellation of his GST registration, contending that he had engaged an accountant for GST compliance. The petitioner filed returns for April 2022 and subsequently for 2022-23 after learning of the cancellation. The cancellation caused hardship, and the petitioner sought revocation, citing a previous judgment for restoration of GST registration. The respondent, representing the government, stated that the cancellation was due to non-filing of returns post April 2022, and restoring registration would defeat the purpose of GST laws. It was suggested that if the petitioner had resumed business, fresh registration should be applied for. Referring to a previous judgment, the Court directed restoration of GST registration subject to specific terms and conditions, emphasizing the need for compliance with tax dues, interest, and fees within a specified period. The approved Input Tax Credit was to be utilized for future tax liabilities, and upon payment of tax, penalty, and filing of returns, the registration would be revived. The respondents were instructed to make necessary changes in the GST Web portal for compliance. Consequently, the writ petition was disposed of on similar terms without costs.

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