GST registration cancellation may be revoked when return defaults are cured and statutory revocation requirements are met.

GST registration cancelled for non-filing of returns may be restored where the default is cured and the taxpayer follows the statutory revocation procedure under the CGST Act. The text notes that after the dues were cleared, the petitioner undertook to apply for revocation, and the court referred to the settled approach that cancellation should not be maintained mechanically when the lapse is capable of being remedied. On those facts, restoration was treated as appropriate so that tax compliance and related business ies could continue, subject to satisfaction of the statutory requirements.

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Issues: Whether the petitioner was entitled to revocation of cancellation of GST registration on making good the tax default and filing the requisite application under the statutory scheme.

Analysis: The cancellation of registration had occurred on account of non-filing of returns. The petitioner had subsequently cleared the dues and undertook to move an application for revocation within a short time. The Court took note of the statutory mechanism under Section 30 of the Central Goods and Services Tax Act, 2017 and the consistent judicial approach that cancellation of GST registration should not be sustained mechanically where the default is capable of being cured. On the facts, the only substantial lapse was non-furnishing of returns, and restoration of registration would enable the petitioner to continue its tax compliance and connected activities.

Conclusion: The petitioner was entitled to the benefit of restoration of GST registration, subject to making good the default and complying with the statutory requirements.

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