GST registration cancellation can be revoked subject to filing compliance, tax payment, and related conditions.

Cancellation of GST registration was treated as capable of revocation where the taxpayer had filed returns, paid tax, and expressed readiness to discharge any remaining liability with late fee and interest. The court followed the earlier line of decisions granting restoration on similar facts, subject to compliance with specified conditions. Relief was therefore made conditional on filing pending returns and paying tax, interest and penalty, with restrictions on utilisation of input tax credit until compliance was completed. The cancellation was not treated as an absolute bar to restoration, and revocation of registration was granted on the same terms as the earlier precedent.

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Issues: Whether the cancellation of GST registration should be interfered with and the registration restored, following the precedent granting revocation subject to compliance conditions.

Analysis: The petitioner stated that returns had been filed and taxes paid, and was willing to clear any further liability with late fee and interest. The parties accepted that the controversy was covered by the earlier line of decisions directing revocation of cancellation in similar cases subject to specified conditions. Following that approach, relief was considered appropriate on the same terms, with compliance obligations regarding filing of returns, payment of tax, interest, penalty and restrictions on utilisation of input tax credit.

Conclusion: The cancellation was not sustained as an absolute bar to restoration, and the petitioner was granted the benefit of revocation of GST registration on the terms adopted from the earlier precedent.

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