GST registration cancellation set aside after regular tax compliance, with interim protection made absolute.

GST registration cancellation was challenged on the ground that the petitioner had cleared all dues after the interim order and had continued to deposit GST regularly every month. On that compliance basis, the cancellation order was treated as no longer requiring further enforcement, and the interim protection was continued. The cancellation order was set aside and the interim order was made absolute in favour of the petitioner.

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Issues: Whether the cancellation of GST registration of the petitioner was liable to be set aside and the interim protection continued.

Analysis: The petitioner had paid all dues after the interim order and had thereafter been depositing GST dues regularly on a monthly basis. In view of this compliance, the cancellation order did not survive for further enforcement and the interim arrangement warranted being made absolute.

Conclusion: The cancellation order was set aside and the interim order was made absolute in favour of the petitioner.

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