GST registration cancellation for non-filing set aside, with restoration directed subject to payment of outstanding dues and compliance.

GST registration cancelled for non-filing of returns was ordered to be restored after the petitioner stated that outstanding dues had been paid and undertook to clear any further liability, including penalty, for restoration. The HC accepted this position, set aside the cancellation orders, and directed the authority to specify the dues within a fixed time and reopen the portal for a limited period to enable payment. The authority's power to take further action was preserved if the petitioner failed to pay the amount indicated.

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Issues: Whether the cancellation of the petitioner's GST registration for non-filing of returns should be set aside and the registration restored, subject to payment of outstanding revenue and other dues.

Analysis: The writ petition challenged the cancellation of registration on the ground of non-filing of returns. The petitioner stated that the dues had been paid after cancellation and expressed readiness to clear any further revenue liability, including penalty, for restoration of registration. The Court accepted the submission and directed restoration of the registration, while also permitting the respondent authority to specify the dues within a fixed time and to reopen the portal for a limited period to enable payment. The order further preserved the authority's power to act again if the petitioner failed to pay the indicated amount.

Conclusion: The cancellation orders were set aside and the petitioner's registration was directed to be restored, subject to compliance with the payment directions.

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