Conditional revocation of GST registration cancellation granted subject to payment of dues and compliance with formalities.

Delay in seeking revocation of GST registration cancellation was condoned on the basis of a prior coordinate Bench order, and the restoration request was directed to be considered in accordance with law. The relief was made conditional on payment of all taxes, interest, late fee and penalty, together with compliance with the required formalities, so that the assessee's request could be examined while safeguarding revenue interests.

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Issues: Whether delay in seeking revocation of cancellation of GST registration should be condoned and the petitioner's request for restoration considered subject to deposit of taxes, interest, late fee, penalty and compliance with formalities.

Analysis: The relief sought was considered on the same footing as an earlier coordinate Bench order. The Court accepted the request for similar treatment and directed that the delay be dealt with in the manner already adopted in the earlier case. The direction was made subject to payment of all dues and compliance with the required formalities, thereby balancing the assessee's request with protection of revenue interests.

Conclusion: The delay was condoned and the petitioner's application for revocation of cancellation of registration is to be considered in accordance with law upon compliance with the stated conditions, in favour of the assessee.

Final Conclusion: The writ petition was finally disposed of by granting conditional relief for restoration of GST registration and related consideration by the department.

Ratio Decidendi: Where revocation of GST registration is sought with willingness to clear all dues, the Court may condone delay and direct consideration of the application subject to payment and compliance with formalities.

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