GST registration revocation allowed to be sought where insolvency delayed compliance and restoration depended on regularisation

GST registration cancelled for non-filing of returns and non-payment of tax may be restored where insolvency proceedings explain the delay in seeking revocation, and the authority raises no objection subject to law. The Court directed the petitioner to file the revocation application, accompanying draft returns and pay the remaining tax, with liberty to file manually if online filing caused difficulty. The registering authority was required to consider the application within a fixed time, giving the petitioner a limited opportunity to regularise compliance and seek restoration of registration.

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Issues: Whether directions could be issued to enable the petitioner to seek revocation of cancellation of GST registration, pay the outstanding tax, and have the registration restored in light of the special circumstances arising from insolvency proceedings.

Analysis: The petitioner had suffered cancellation of registration for non-filing of returns and non-payment of tax, but had also undergone insolvency proceedings, which explained its inability to pursue revocation within time. The respondents expressed no objection to the petitioner filing an application for revocation, subject to law. In these special circumstances, the Court granted limited leeway by directing filing of the revocation application, accompanying draft returns, and payment of the remaining taxes, followed by consideration of the application by the registering authority within a fixed time. The Court also permitted manual filing if online filing caused difficulty.

Conclusion: The petitioner was granted an opportunity to seek revocation of cancellation and restoration of registration, subject to compliance with the directions issued.

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