High Court Reinstates GST Registration, Provides 30-Day Grace Period for Appellant to Clear Dues and File Pending Returns

HC allowed appellant's appeal challenging GST registration cancellation. Court directed restoration of registration with a 30-day window to file pending returns and clear outstanding dues. Failure to comply would result in automatic revival of cancellation order. Appellant granted opportunity to rectify non-compliance and resume business operations.

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Issues involved:
The issues involved in the judgment are the challenge to the order rejecting the prayer for interim relief in a matter related to the cancellation of Goods and Service Tax (GST) registration due to non-filing of returns.

Challenge to Order for Interim Relief:
The appellant's GST registration was cancelled due to non-filing of returns, leading to the appellant's inability to participate in tender enlistment. The appellant sought restoration of registration, willing to pay all revenue due. The single Judge directed filing of affidavits but refused interim relief. The Court considered the urgency and directed the matter for hearing on the day's list.

Restoration of GST Registration:
The GST Authority confirmed cancellation of registration for non-filing of returns. The appellant expressed readiness to clear all dues. The Court, noting the reason for cancellation, directed the GST Authority to restore the appellant's registration. A limited 30-day window was given to file returns and pay all outstanding amounts, including interest, penalty, and late fees.

Consequences of Non-Compliance:
Failure to file returns and clear dues within the stipulated time would render the restoration order ineffective. In such a scenario, the GST Authority could block the portal, leading to automatic revival of the registration cancellation order. The parties were directed to comply with the Court's order.

Disposition of the Appeal and Writ-Petition:
The appeal and writ-petition were disposed of with the direction to restore GST registration, allowing a 30-day window for compliance. The Court's observations and directions were provided for the parties to act upon the server copy of the order.

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