GST registration cancellation challenge redirected to statutory revocation remedy, with returns and dues to be cleared first.

A challenge to cancellation of GST registration was not entertained as the petitioner was directed to use the statutory revocation route instead. The petitioner was permitted to apply for revocation under Section 30 of the CGST Act within the stipulated time, subject to filing pending GST returns and paying outstanding tax and dues. The competent authority was directed to decide the revocation application in accordance with law within the prescribed period. The writ petition was therefore disposed of by requiring pursuit of the statutory remedy for restoration of registration.

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Issues: Whether the challenge to cancellation of GST registration should be entertained or the petitioner should be left to seek revocation under the statutory mechanism.

Analysis: The petition was disposed of in terms of the earlier order in a similar matter. The petitioner was permitted to move an application for revocation of cancellation under Section 30 of the Central Goods and Services Tax Act, 2017 within the stipulated time, subject to filing the pending GST returns and depositing the outstanding tax and dues. The competent authority was directed to decide such application in accordance with law within the prescribed time thereafter.

Outcome: The writ petition was disposed of by directing the petitioner to pursue the statutory remedy for revocation of cancellation.

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