Reasoned GST cancellation required for registration termination; conditional restoration granted against undertaking to clear dues and file returns.

An unspeaking GST registration cancellation order was found vulnerable because it disclosed no reasons and the notice did not clearly specify the alleged default of continuous non-filing of returns for six months. The expiry of an Amnesty Scheme did not bar relief where the cancellation itself lacked reasons. The Court accepted the petitioner's undertaking to pay the tax, interest and penalty within one month and to file the pending returns, and granted conditional restoration of registration. If the undertaking is complied with, registration is to be restored; if not, the cancellation will remain effective.

---

---

Issues: Whether the order cancelling GST registration was liable to be interfered with for want of reasons and whether conditional restoration could be granted on the petitioner's undertaking to clear tax dues and file returns.

Analysis: The order did not disclose reasons and the notice did not clearly set out the alleged default of non-filing of returns for a continuous period of six months. The availability of an Amnesty Scheme had also expired, but that did not preclude relief where the cancellation order itself was unspeaking. The Court accepted the petitioner's undertaking to pay the entire tax, interest and penalty within one month and to file the returns accordingly.

Conclusion: The cancellation order was set aside conditionally. On compliance with the undertaking, the registration is to be restored, and on default the cancellation will stand.

---