GST cancellation for non-filing to be addressed through statutory revocation process, with returns and dues to be filed first.

GST registration cancelled for non-filing of returns was not immediately quashed; the petitioner was required to use the statutory revocation mechanism. The petitioner indicated readiness to file pending returns and pay the outstanding tax, interest and penalty, and the matter was treated as covered by an earlier identical order. The writ petition was disposed of with liberty to apply for revocation of cancellation, accompanied by the requisite returns and dues, and the application was to be considered in accordance with law within the stipulated time.

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Issues: Whether the petitioner, whose GST registration had been cancelled for non-filing of returns, was entitled to immediate quashing of the cancellation order and revival of registration, or whether the matter should be relegated to the statutory revocation process.

Analysis: The petitioner expressed readiness to file the pending GST returns and to deposit the outstanding tax, interest and penalty. The dispute was stated to be covered by an earlier order of the Court in an identical matter, and the respondent did not oppose the course adopted. The petition was therefore disposed of by permitting the petitioner to move an application for revocation of cancellation under the statutory mechanism, along with the requisite returns and dues, and by directing consideration of such application in accordance with law within the stipulated time.

Outcome: The writ petition was disposed of with liberty to seek revocation of cancellation under the statutory procedure and with consequential directions for consideration of the application.

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