Conditional restoration of GST registration ordered after non-filing of returns, subject to payment of assessed dues and costs.

GST registration cancelled for non-filing of returns for over six months was directed to be restored on a conditional basis. The HC noted the petitioner's financial hardship, the willingness to pay the outstanding dues with interest, and the Revenue's concession that restoration would not be opposed if dues were cleared. It directed the authorities to compute the dues, communicate the amount, and restore registration on payment of the assessed dues and costs. If payment was not made immediately, the registration could be cancelled again without further notice.

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Issues: Whether the cancellation of GST registration should be set aside and the registration restored on payment of the dues determined by the tax authorities and costs.

Analysis: The registration had been cancelled for non-filing of returns for more than six months. The Court took note of the petitioner's explanation of financial hardship, the stated willingness to pay the dues with applicable interest, and the Revenue's concession that restoration would not be opposed if all dues were paid. In the peculiar facts of the case, the Court directed the authorities to compute the dues, communicate the amount to the petitioner, and restore the registration upon payment. The restoration was linked to immediate payment of the demanded dues, failing which the registration could again be cancelled without further notice. Costs were also imposed.

Conclusion: The cancellation order was set aside conditionally, and GST registration was directed to be restored upon payment of the assessed dues and costs.

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