Conditional restoration of GST registration ordered after six months' non-filing, subject to return filing and payment compliance.

GST registration cancelled for non-filing of monthly returns for six months was directed to be revoked, with restoration made conditional on compliance. The taxpayer must file all pending and subsequent returns, pay tax dues, interest, penalty or fee, and observe restrictions relating to use and scrutiny of input tax credit. Following its earlier decision in similar matters, the Court applied the same conditional restoration approach and also required steps to enable portal functionality so compliance could be completed.

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Issues: Whether the cancellation of GST registration for non-filing of monthly returns for six months should be revoked and the registration restored, subject to compliance conditions.

Analysis: The cancellation was founded on non-filing of returns for a continuous period of six months. The Court followed its earlier decision directing restoration of GST registration in similar matters and, to maintain consistency, applied the same conditional approach. Restoration was made contingent on filing all pending and subsequent returns, payment of tax dues, interest, penalty or fee, and compliance with the restrictions concerning use and scrutiny of input tax credit. The Court also directed the respondent to take steps to enable portal functionality for compliance.

Conclusion: The cancellation of GST registration was directed to be revoked and the registration restored, but only upon fulfilment of the stipulated conditions.

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