Condonation of delay in GST registration revocation granted subject to payment of dues and compliance with formalities.

Delay in seeking revocation of cancellation of GST registration was treated as condonable, and relief was extended on parity with a coordinate Bench order. The petitioner was directed to be considered for revocation of registration in accordance with law, but only after depositing all taxes, interest, late fee, penalty and other dues and completing the required formalities. The operative effect was conditional restoration consideration rather than unconditional revocation, with compliance with statutory and procedural requirements made mandatory before relief could follow.

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Issues: Whether the delay in seeking revocation of cancellation of GST registration could be condoned and the petitioner granted consequential relief subject to payment of tax dues and compliance with formalities.

Analysis: The petitioner sought challenge to the cancellation of registration and relied on the coordinate Bench order in a similar matter. The Court followed that course and directed that the petitioner be given the same relief, namely condonation of delay and consideration of revocation, on the condition that all taxes, interest, late fee, penalty and other dues are deposited and other formalities are complied with.

Conclusion: The delay was condoned and the petitioner was granted relief to have revocation considered in accordance with law upon compliance with the stated conditions.

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