GST registration cancellation quashed; restoration directed subject to filing returns and payment of tax dues.

GST registration cancellation and the consequential endorsement were quashed in writ jurisdiction after the Court found the matter fit for interference under Articles 226 and 227. The Court directed restoration of registration, but only on the condition that the assessee files the pending GST returns and pays the up-to-date tax dues within the time fixed. The ruling reflects that cancellation orders may be set aside and registration reinstated where compliance with filing and tax payment requirements is secured through court-imposed conditions.

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Issues: Whether the impugned order cancelling the GST registration and the subsequent endorsement were liable to be quashed and whether restoration of registration could be directed subject to compliance with filing of returns and payment of tax arrears.

Analysis: The writ petition was filed under Articles 226 and 227 of the Constitution of India seeking interference with the cancellation order and the consequential endorsement. The Court accepted the prayer for interference and set aside both the impugned order and endorsement. It further directed that if the petitioner files the GST returns and pays the up-to-date tax within the stipulated period, the respondents shall reinstate the GST registration within the time fixed by the Court.

Conclusion: The cancellation order and consequential endorsement were quashed, and restoration of GST registration was directed on compliance with the specified conditions.

Ratio Decidendi: In writ jurisdiction, a GST cancellation order and consequential endorsement can be quashed, with restoration of registration directed, where the Court finds the matter fit for such relief subject to compliance with filing returns and payment of tax dues.

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