GST cancellation revocation remains available when pending returns are filed and the statutory process is followed.

GST registration cancellation for non-filing of returns may be addressed through statutory revocation where the pending returns are furnished and, if any dues exist, paid. Rule 23 of the CGST Rules, 2017 permits revocation of cancellation on compliance with the prescribed requirements. The petitioner expressed readiness to file the outstanding returns, and the competent authority was directed to consider the revocation request in accordance with law. The cancellation was not examined on merits, and the petitioner was left to pursue the statutory remedy within the stipulated time.

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Issues: Whether the petitioner, whose GST registration had been cancelled for non-filing of returns, should be granted liberty to seek revocation of cancellation by furnishing the pending returns.

Analysis: The cancellation order indicated that no tax liability was fastened and no outstanding payment remained due. Rule 23 of the Central Goods and Services Tax Rules, 2017 permits revocation of cancellation where the requisite returns are furnished and dues, if any, are paid. The petitioner stated readiness to furnish the pending returns subject to consideration of revocation by the respondents.

Conclusion: The writ petition was disposed of by granting liberty to the petitioner to apply for revocation of the cancellation order and to furnish the pending returns, with the competent authority to consider the request in accordance with law.

Final Conclusion: The matter was not decided on the merits of the cancellation, and the petitioner was left to pursue statutory revocation by making an application within the stipulated time.

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