GST Registration Restored for Stunt Choreographer After Compliance with Tax Return and Payment Conditions

HC allowed GST registration restoration for stunt choreographer subject to specific conditions. Petitioner must file pending returns, pay tax dues and penalties within 45 days, and obtain approval for Input Tax Credit usage. Registration will be revived after fulfilling specified compliance requirements. Writ petition disposed of without costs.

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Issues Involved:
Challenge to cancellation of GST registration and seeking revocation.

Analysis:
The petitioner, a stunt choreographer, challenges the cancellation of his GST registration and seeks its revocation. He had engaged an accountant for GST compliance but was surprised by the cancellation order. The petitioner had filed GST returns until December 2022 and expressed willingness to file pending returns if registration is restored. The petitioner relied on the judgment in Suguna Cutpiece for restoration. The Government Advocate accepted notice and suggested following directions similar to Suguna Cutpiece.

The High Court issued the following directions:
i. The petitioner must file returns for the period before registration cancellation, pay tax dues, interest, and belated filing fee within 45 days.
ii. Payment should not be made from unutilized Input Tax Credit (ITC) without approval.
iii. Unutilized ITC must be scrutinized and approved by a competent officer before use.
iv. Approved ITC can be used for future tax liabilities.
v. The petitioner should pay GST and file returns for the period after registration cancellation, declaring correct supplies value.
vi. Earned ITC can be used only after approval by the respondent or competent authority.
vii. Registration will be revived upon tax payment, penalty, and return submission.
viii. The respondent must update the GST Web portal for filing returns and payment within 30 days.
ix. Restoration of GST registration is subject to fulfilling the specified conditions.

The writ petition was disposed of with no costs, and connected miscellaneous petitions were closed accordingly.

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