GST registration cancellation for non-filing may be restored on payment of dues and compliance with authority directions.

Cancellation of GST registration for non-filing of returns was subjected to conditional restoration. The HC directed the authority to intimate the petitioner of any revenue dues required for revival, allowed time for payment, and required reopening of the portal to enable compliance. If no dues were outstanding, registration was to be restored forthwith; if dues were paid within the permitted time, restoration was also to follow. The cancellation was therefore not maintained unconditionally, and relief depended on compliance with the payment direction.

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Issues: Whether the cancellation of the petitioner's registration for non-filing of returns should be interfered with and registration restored on compliance with the revenue dues, if any.

Analysis: The writ petition arose from cancellation of registration on the ground of non-filing of returns within the stipulated time. The Court directed the respondent authority to intimate the petitioner about any revenue dues required for restoration, granted time to make payment, and directed reopening of the portal to facilitate such payment. It further provided that if no revenue was due, the registration was to be restored forthwith, and if payment was made within the stipulated time, registration was to be restored.

Conclusion: The petitioner obtained conditional relief for restoration of registration subject to payment of any revenue dues intimated by the authority, and the cancellation was not left undisturbed.

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