GST Registration Cancellation Resolved: File Overdue Returns, Pay Dues, Revive Registration within 45 Days

HC resolved GST registration cancellation dispute by directing petitioner to file overdue returns, pay tax dues, interest, and late fees within 45 days. Payment must not use unutilized Input Tax Credit. Upon compliance, registration will be immediately revived. Respondents must facilitate return filing through GST Network within 30 days. Petitions disposed without costs.

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Issues:
Challenge to order of cancellation of registration and seeking revocation.

Analysis:
The petitioner challenged the cancellation of registration, citing inability to file returns on time due to ill-health. The counsel for the petitioner argued that despite efforts to file GST returns and appeal against the cancellation, the appeals were not received within the limitation period. Reference was made to a previous court order for a similar remedy. The Government Advocate representing the respondents acknowledged the previous conditional order and emphasized compliance with all stipulated conditions.

The court, considering the submissions, decided not to delve into the merits of the case. Instead, it disposed of the writ petitions by issuing specific directions. The petitioner was directed to file returns for the period preceding the registration cancellation, along with tax dues, interest, and belated filing fees within 45 days. Importantly, the court specified that such payments should not be made from unutilized Input Tax Credit. Any unutilized credit required scrutiny and approval before utilization. The approved credit could only be used for future tax liabilities under the Act and Rules. Additionally, the petitioner was instructed to pay GST and file returns for the period post-cancellation, declaring accurate supply values.

Furthermore, any earned Input Tax Credit had to undergo scrutiny and approval by the authorities before utilization. Upon payment of tax, penalty, and return submission, the registration would be revived immediately. The court directed the respondents to coordinate with GST Network in New Delhi to facilitate return filing and payment. This process was to be completed within 30 days of the court order. The restoration of GST registration was contingent upon fulfilling all the specified conditions. Finally, the court disposed of the petitions with no costs and closed connected miscellaneous petitions.

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