GST registration restoration allowed on filing pending returns and payment of statutory dues under compliance conditions.

GST registration cancelled for non-filing of returns may be restored when the taxpayer files pending returns and pays outstanding statutory dues. The High Court noted that cancellation during the COVID-affected period was revocable under Rule 23 of the CGST Rules, 2017, provided the registrant complies with the return-filing and payment requirements. As the petitioner had already deposited the dues and undertook to clear any further amount found payable, conditional relief was granted and the registration was directed to be restored immediately on compliance.

---

---

Issues: Whether the petitioner was entitled to restoration of GST registration on filing the pending returns and depositing the outstanding statutory dues.

Analysis: The registration had been cancelled for non-filing of returns during the period affected by circumstances including the COVID-19 pandemic. The respondents stated that cancellation could be revoked with immediate effect if the petitioner filed up-to-date returns and paid the tax and other statutory dues in accordance with Rule 23 of the CGST Rules, 2017. The petitioner stated that necessary dues had already been deposited and undertook to pay any further amount found payable.

Conclusion: The petitioner was entitled to restoration of GST registration, and the respondents were directed to restore the registration immediately upon filing of the return and deposit of statutory dues in accordance with the Rules.

Final Conclusion: The writ petition was disposed of by granting conditional relief for revival of the petitioner's GST registration, subject to compliance with the return-filing and dues-payment requirements.

Ratio Decidendi: Where cancellation of GST registration is revocable upon compliance with return-filing and statutory dues requirements, the registration may be directed to be restored on fulfillment of those conditions.

---