GST Registration Restored for Petitioner: Compliance with Tax Returns, Dues, and Input Tax Credit Conditions Mandated

HC ruled in favor of petitioner, allowing GST registration restoration subject to specific conditions. Petitioner must file pending returns, pay tax dues and interest within 45 days, and submit accurate supply declarations. Unutilized Input Tax Credit requires officer approval. Respondent must facilitate portal access within 30 days. Registration revival contingent on meeting specified requirements. Writ Petition disposed without costs.

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Issues involved:
The petitioner challenges the cancellation of GST registration and seeks relief u/s 25048 of 2021 batch (Suguna Cutpiece) judgment.

The petitioner, relying on a consultant, was unaware of the cancellation of GST registration. Returns were filed until February 2023, but inaccessible portal hindered subsequent filings.

Judgment Details:

1. The petitioner is directed to file pending returns with tax dues, interest, and fees within 45 days from receipt of the order, not utilizing unclaimed Input Tax Credit (ITC).

2. Unutilized ITC must be approved by a competent officer before use for future tax liabilities.

3. Correct value of supplies must be declared for subsequent period returns, with earned ITC subject to approval before utilization.

4. Upon tax payment, penalty, and return upload, registration will be revived immediately.

5. Respondent instructed to make portal changes for filing returns and payment within 30 days from receipt of order.

6. Restoration of GST registration is contingent upon fulfilling the specified conditions.

7. Writ Petition disposed with no costs, and connected petitions closed.

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