Conditional restoration of GST registration allowed after non-filing, subject to payment of dues and penalty within the permitted time.

GST registration cancelled for non-filing of returns was restored on the taxpayer's undertaking to clear outstanding dues and penalty within the time allowed. The Court directed reopening of the portal for a limited period to enable payment, and permitted the authorities to communicate the amount payable within that period. If payment was not made, the authorities were given liberty to block the portal again and cancel the registration afresh. The operative effect was conditional restoration of registration rather than unconditional revocation of the cancellation.

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Issues: Whether the cancellation of the petitioner's GST registration for non-filing of returns was liable to be set aside and the registration restored subject to payment of dues.

Analysis: The writ petition challenged the cancellation of registration on the ground of non-filing of return. The Court accepted the petitioner's willingness to pay the revenue dues, including penalty, and granted relief by directing restoration of registration and reopening of the portal for a limited period to facilitate payment. The authorities were also permitted to indicate the amount payable within the stipulated time, with liberty to block the portal again and cancel the registration if payment was not made.

Conclusion: The cancellation orders were set aside and the petitioner was granted restoration of registration subject to payment of the dues within the time allowed.

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