GST registration cancellation for non-filing of returns set aside, with restoration made conditional on payment of dues.

Cancellation of GST registration for non-filing of returns was set aside where the taxpayer stated that the admitted dues had been paid and undertook to clear any further outstanding amounts. The Calcutta HC directed restoration of registration, but made the relief conditional on payment of the dues indicated by the GST authority, including penalty, within the time allowed. The portal was ordered to remain open for 45 days from communication of the order so the taxpayer could make payment within 15 working days.

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Issues: Whether the cancellation of GST registration for non-filing of returns could be set aside and the registration restored subject to payment of admitted dues and other dues, including penalty.

Analysis: The writ petition concerned cancellation of the petitioner's registration on the ground of non-filing of returns. The petitioner stated that the revenue due had been paid and undertook to clear any further outstanding amount for restoration of registration. In the circumstances, the impugned orders passed by the authorities were set aside and the respondent GST authority was directed to restore the petitioner's registration and keep the portal open for 45 days from communication of the order, so that the petitioner could pay the dues as indicated within 15 working days.

Conclusion: The cancellation orders were quashed and registration was directed to be restored, but the relief was conditional upon payment of the dues indicated by the GST authority within the permitted time.

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