GST registration cancellation for non-filing may be revoked if pending returns and dues are filed within time.

Cancellation of GST registration for continuous non-filing of returns was addressed by granting the taxpayer liberty to seek revocation under the GST framework. The petitioner stated readiness to file pending returns and pay the outstanding tax, interest and penalty. Relying on an earlier court order, the Court permitted an application for revocation to be filed within the stipulated time together with the required returns and dues. The competent authority was directed to consider the application and pass an order in accordance with law within the prescribed period.

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Issues: Whether the cancellation of GST registration for continuous non-filing of returns should be interfered with, and whether the petitioner should be permitted to seek revocation under the GST law.

Analysis: The petitioner expressed readiness to file the pending GST returns and deposit the outstanding tax, interest and penalty. The matter was treated as covered by an earlier order of the Court, and liberty was granted to move an application for revocation under the GST framework. If such application was filed within the stipulated time along with the requisite returns and dues, the competent authority was directed to consider it and pass an order in accordance with law.

Conclusion: The petition was disposed of by granting liberty to apply for revocation of cancellation under Section 30(2) of the Central Goods and Services Tax Act, 2017, with a direction to the competent authority to decide the application as per law within the prescribed time.

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