GST Registration Restored After Non-Filing; Conditions Include Filing Returns and Paying Dues.

The HC directed the restoration of the petitioner's GST registration, which had been canceled due to non-filing of returns. The restoration was contingent upon the petitioner fulfilling specific conditions: filing past returns, paying outstanding dues, and undergoing scrutiny of Input Tax Credit. The Court allowed GST authorities to take further action if the petitioner continued business post-cancellation. The case was disposed of without costs.

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Issues involved: Challenge to cancellation of GST registration, non-filing of GST returns, accessibility issues with portal.

Summary:
The petitioner, a works contractor for Bharat Heavy Electricals Limited, challenged the cancellation of his GST registration due to non-filing of monthly returns for six months. The petitioner claimed to have engaged an accountant for compliance but faced issues with portal accessibility. The petitioner's counsel argued that taxes were paid up to the cancellation date and cited a previous judgment for restoration of registration. The Government Advocate noted that the petitioner continued business post-cancellation, leaving it to GST authorities for action. Referring to the previous judgment, the Court directed restoration of GST registration with specific conditions, including filing of past returns, payment of dues, and scrutiny of Input Tax Credit. The registration restoration was subject to fulfilling these conditions and allowing authorities to take action if business continued post-cancellation. The case was disposed of without costs.

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