Tax Registration Restored: Compliance Meets Legal Relief Through Timely Returns and Outstanding Tax Settlement

HC allowed the Writ Petition challenging GSTN registration cancellation. Following precedent from Tvl.Suguna Cutpiece case, the Court granted relief subject to petitioner filing pending returns, paying outstanding taxes and interest, and complying with specific Input Tax Credit guidelines. Registration restoration was permitted without imposing additional costs.

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Issues:
Challenge to cancellation of registration due to non-filing of statutory returns.

Analysis:
The High Court heard a Writ Petition challenging the cancellation of the petitioner's registration for failure to file statutory returns. The petitioner's counsel argued that returns were filed up to June 2023 with appropriate taxes and late fees paid, but faced issues uploading returns from July 2023. The petitioner expressed readiness to file returns once the portal was accessible and sought restoration of GSTN registration.

Both parties acknowledged that previous judgments, starting with Tvl.Suguna Cutpiece vs. Appellate Deputy Commissioner, addressed similar situations and directed registration revocation subject to conditions. The Court consistently followed the directives from the mentioned case. The Court quoted specific conditions from the previous order, emphasizing the necessity for filing returns, paying outstanding taxes with interest, and adhering to specific guidelines for utilizing Input Tax Credit.

Given the precedent set by the earlier judgment, the Court extended the benefits granted in the Suguna Cutpiece Centre case to the current petitioner. Consequently, the Writ Petition was disposed of based on the terms outlined in the previous order, with no costs imposed on either party.

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