GST registration cancellation for non-filing of returns: court permits statutory revocation after compliance with dues and pending filings.

GST registration cancelled for continuous non-filing of returns was not interfered with on merits; instead, the writ petition was disposed of by granting liberty to seek statutory revocation. The petitioner was permitted to file the pending returns and clear outstanding tax, interest, penalty and late fee, if any, before moving the application. The competent authority was directed to consider the revocation request under the CGST Act in accordance with law within the stipulated time.

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Issues: Whether the cancellation of GST registration for non-filing of returns warranted interference in writ jurisdiction and whether the petitioner could be permitted to seek revocation of cancellation under the CGST Act.

Analysis: The registration had been cancelled for continuous non-filing of GST returns. The petitioner expressed readiness to file the pending returns and deposit the outstanding tax, interest, penalty and late fee, if any. The parties were in consensus that the dispute stood covered by an earlier order of the Court, and the respondent did not oppose that course. In that background, the writ petition was disposed of with liberty to invoke the statutory remedy for revocation of cancellation and with a direction to the competent authority to decide such application in accordance with law within the stipulated time.

Conclusion: The petitioner was permitted to move an application for revocation of cancellation under Section 30(2) of the Central Goods and Services Tax Act, 2017, subject to filing the pending returns and clearing the dues, and the competent authority was directed to consider the application as per law.

Final Conclusion: The challenge to cancellation was not adjudicated on merits, but the petitioner obtained liberty to pursue statutory revocation and the matter was closed with a direction for consideration by the authority.

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