Cancellation of GST registration for non filing restored conditional on payment; portal reopened for 30 days, default permits re cancellation.

A writ petition under WPA resulted in direction to the state GST authority to restore an entity's cancelled registration subject to payment of outstanding revenue; the electronic portal must be reopened for 30 days to permit payment. The restoration is conditional: if the registrant fails to pay the specified dues within that period, the authority retains the power to cancel the restoration and close the portal. The order addresses cancellation for non filing of returns, temporary administrative reopening for revenue collection, and conditional reinstatement tied to timely payment of tax dues.

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Issues: Whether the petitioner's GST registration, cancelled on the ground of non-filing of return, should be restored subject to payment of outstanding revenue dues.

Analysis: The writ petition challenged cancellation of registration for non-filing of return. The WBGST authority provided a written instruction quantifying the revenue due at Rs. 21,69,404/-. The petitioner stated readiness to pay the revenue due. In light of the quantified dues and the petitioner's willingness to make payment, the Court directed restoration of registration and temporary reopening of the portal for a specified period to enable payment, with liberty to the authority to re-cancel if payment is not made within that period.

Conclusion: The petition is allowed to the extent that the respondent WBGST authority is directed to restore the petitioner's registration and open the portal for 30 days for payment of Rs. 21,69,404/-, failing which the authority may cancel the restoration and close the portal.

Ratio Decidendi: Where cancellation of registration for non-filing is challenged and the revenue due is quantified, registration may be restored subject to the assessee making payment of the outstanding dues within a court-specified period.

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