GST registration revocation allowed subject to filing pending returns and clearing tax dues, with application to be considered in law.

A writ petition concerning cancellation of GST registration was disposed of by granting liberty to apply for revocation under Section 30(2) of the CGST Act within the stipulated time, provided the petitioner files the pending returns and deposits outstanding tax dues, interest and penalty. The competent authority was directed to consider the revocation application in accordance with law.

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Outcome: The writ petition was disposed of by granting the petitioner liberty to seek revocation of cancellation of GST registration under Section 30(2) of the CGST Act within the stipulated time, subject to filing the pending returns and depositing outstanding tax dues, interest and penalty, whereupon the competent authority was directed to consider the application in accordance with law.

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