GST registration cancellation revocation permitted where taxpayer may file pending returns and seek consideration in accordance with law.

A GST registrant whose registration was cancelled for non-filing of returns was permitted to seek revocation of cancellation by filing an application under Section 30(2) of the CGST Act within the stipulated time, together with the pending returns and outstanding tax, dues and interest. The competent authority was directed to consider the application in accordance with law and pass an appropriate order within the time fixed by the Court.

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Issues: Whether the petitioner, whose GST registration had been cancelled for non-filing of returns, was entitled to move an application for revocation of cancellation and have it considered in accordance with law.

Analysis: The petition was disposed of in terms of the earlier order noticed by the Court. Liberty was granted to the petitioner to file an application for revocation under Section 30(2) of the Central Goods and Services Tax Act, 2017 within the stipulated time, along with the pending GST returns and the outstanding tax, dues and interest. The competent authority was directed to consider the application and pass an appropriate order within the time fixed by the Court.

Conclusion: The petitioner was permitted to seek revocation of the cancellation order, and the authority was required to decide the application as per law.

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