GST registration cancellation for non-filing of returns set aside; restoration granted subject to payment of dues within time.

GST registration cancelled for non-filing of returns was directed to be restored where the petitioner had already paid the dues after cancellation and undertook to pay any further liability, including penalty. The HC set aside the cancellation orders and granted conditional relief by reopening the portal for a limited period so the petitioner could pay the amounts indicated by the authority within the stipulated time.

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Issues: Whether the petitioner's GST registration cancelled for non-filing of returns should be restored and the cancellation orders set aside, with an opportunity to clear outstanding dues.

Analysis: The petition concerned cancellation of registration on the ground of non-filing of returns. The petitioner stated that the dues had been paid after cancellation and expressed readiness to pay any further revenue liability, including penalty, for restoration of registration. The Court accepted the submission and granted conditional relief by directing restoration of the registration and reopening of the portal for a limited period to facilitate payment of the amounts indicated by the authority.

Conclusion: The cancellation orders were set aside and the registration was directed to be restored, subject to payment of the dues and other amounts indicated by the authority within the stipulated time.

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