GST registration cancellation for non-filing of returns can be challenged through revocation after filing returns and clearing dues.

GST registration cancelled for non-filing of returns may be revived through a revocation application under the GST law, provided the taxpayer acts within the prescribed time and cures the defaults. The High Court permitted the petitioner to approach the competent authority under Section 30(2) of the Central Goods and Services Tax Act, 2017, subject to filing pending returns and paying outstanding dues. The competent authority was directed to consider the revocation request in accordance with law, leaving the merits of restoration to be determined administratively.

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Issues: Whether the petitioner, whose GST registration had been cancelled for non-filing of returns, should be permitted to seek revocation of cancellation by moving the competent authority under the GST law.

Outcome: The writ petition was disposed of with liberty to the petitioner to apply for revocation of cancellation under Section 30(2) of the Central Goods and Services Tax Act, 2017 within the stipulated period, along with filing of pending returns and payment of outstanding dues, and the competent authority was directed to decide the application in accordance with law.

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