GST registration cancellation can be challenged through revocation on compliance with pending returns and statutory dues

GST registration cancellation for non-filing of returns may be addressed through statutory revocation where the taxpayer is ready to cure defaults. The registration here had been cancelled after six months of continuous non-filing, and the petitioner expressed willingness to file pending returns and pay outstanding tax, interest and penalty. The Court permitted the petitioner to seek revocation under Section 30(2) of the CGST Act within the stipulated time and directed the competent authority to decide the application in accordance with law. The cancellation order itself was not quashed in the writ proceedings.

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Issues: Whether the writ petition challenging cancellation of GST registration should be entertained, and whether the petitioner should be permitted to seek revocation of cancellation upon compliance with statutory dues and returns.

Analysis: The petitioner's registration had been cancelled for non-filing of GST returns for a continuous period of six months. The parties did not dispute that the matter could be addressed in terms of an earlier order of the Court. The petitioner expressed readiness to file the pending returns and deposit outstanding tax, interest, and penalty. In that background, the Court granted liberty to move an application for revocation under Section 30(2) of the Central Goods and Services Tax Act, 2017, within the stipulated time, and directed the competent authority to decide the application in accordance with law.

Conclusion: The cancellation order was not quashed in the writ proceedings, but the petitioner was permitted to pursue revocation by statutory application with compliance.

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