Conditional restoration of GST registration granted after payment of dues, with portal reopening limited to a fixed period.

GST registration cancelled for non-filing of returns was ordered to be restored after the petitioner paid the revenue dues and undertook to clear any remaining outstanding amount. The HC set aside the cancellation orders and directed the CGST/WBGST authority to reopen the portal for 45 days from communication of the order, with the penalty and dues to be intimated within 15 working days. The restoration was conditional: if the petitioner failed to pay the indicated amount within the permitted period, the authority could block the portal again and cancel the registration.

---

---

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

Analysis: The writ petition was disposed of after taking note that the petitioner had paid the revenue due and undertook to clear any remaining outstanding dues. The impugned cancellation orders of the authorities were set aside, and the CGST/WBGST authority was directed to restore the registration and keep the portal open for 45 days from communication of the order so that the petitioner could make payment of the dues and penalty to be indicated within 15 working days. It was also directed that if the petitioner failed to pay the indicated amount, the authority would be at liberty to block the portal again and cancel the registration.

Conclusion: The cancellation of registration was set aside and the registration was directed to be restored, but the relief was conditional upon payment of the dues indicated by the GST authority.

---