GST registration cancellation may be pursued through revocation, with pending returns and dues filed first under the CGST framework.

Cancellation of GST registration for continuous non-filing of returns was addressed by directing the taxpayer to seek revocation under Section 30(2) of the CGST Act, together with filing of pending returns and payment of outstanding tax dues. The competent authority was required to consider the revocation application and pass an appropriate order in accordance with law within the stipulated time. The writ petition was therefore disposed of with liberty to pursue revocation in the manner directed, reflecting that the dispute was treated as covered by an earlier coordinate bench order.

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Issues: Whether the writ petition challenging cancellation of GST registration could be disposed of by granting liberty to seek revocation under the CGST Act.

Analysis: The cancellation of registration had been ordered for non-filing of GST returns for a continuous period of six months. The parties were in consensus that the controversy was covered by an earlier coordinate bench order. The petitioner was permitted to seek revocation of the cancellation order by moving an application under Section 30(2) of the Central Goods and Services Tax Act, 2017, along with the pending returns and outstanding tax dues. The competent authority was directed to consider such application and pass an appropriate order in accordance with law within the stipulated time.

Conclusion: The writ petition was disposed of with liberty to pursue revocation of cancellation in the manner directed.

Ratio Decidendi: Where cancellation of GST registration is challenged and the parties accept that the matter is covered by an earlier order, the Court may dispose of the writ petition by permitting revocation proceedings under Section 30(2) of the Central Goods and Services Tax Act, 2017, subject to filing of returns and payment of dues.

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