GST registration revocation remains available after curing default by filing returns and paying outstanding dues.

GST registration cancelled for non-filing of returns may be sought to be revoked where the taxpayer cures the default by filing the pending returns and paying outstanding tax dues within the stipulated period. The competent authority must then consider the revocation request and decide it in accordance with law. The writ petition was disposed of with liberty to make such an application, subject to compliance with the prescribed conditions.

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Issues: Whether the petitioner, whose GST registration had been cancelled for non-filing of returns, was entitled to seek revocation of the cancellation and have the competent authority consider such request in accordance with law.

Outcome: The writ petition was disposed of with liberty to the petitioner to apply for revocation within the stipulated period, along with filing of pending returns and payment of outstanding tax dues, and for the competent authority to decide the application as per law.

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