GST registration cancellation for non-filing set aside, with restoration directed subject to payment of outstanding dues.

Cancellation of GST registration for non-filing of returns was set aside where the assessee stated that revenue dues had been paid and undertook to pay any further amount found payable. The Calcutta HC directed restoration of registration and required the GST portal to be opened for 45 days to enable payment of the indicated dues, including penalty, within the specified time. The authority was left free to take further action if payment was not made after intimation of the amount due.

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Issues: Whether the cancellation of the petitioner's registration for non-filing of returns could be set aside and the registration restored with an to clear the outstanding revenue dues.

Analysis: The writ petition was disposed of on the basis of the petitioner's assertion that the revenue due had been paid and its undertaking to pay any further amount that may be found payable for restoration of registration. The impugned cancellation orders were set aside, and the respondent CGST/WBGST authority was directed to restore the registration and open the portal for 45 days to enable payment of the indicated dues, including penalty, within the time specified. The authority was also left free to take further action if payment was not made after intimation of the amount due.

Conclusion: The cancellation was set aside and registration was directed to be restored, subject to payment of the dues indicated by the GST authority.

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