Conditional restoration of GST registration granted subject to filing returns and payment compliance, while alternative remedy issue remained open.
The High Court dealt with cancellation of GST registration and a dismissed time-barred statutory appeal, and directed the petitioner to seek restoration of the GST number before the Competent Authority within seven days. Restoration was made conditional on compliance with required formalities and on filing returns and depositing tax, penalty and interest within the stipulated time. The Court followed earlier similar orders but declined to decide the broader objection under Article 226 concerning availability of an alternative appellate remedy, leaving that issue open.
Issues: Whether the petitioner was entitled to restoration of GST registration subject to compliance with statutory formalities and payment of returns, tax, penalty and interest; and whether the Court should decide the maintainability of the writ petition in the face of an alternative appellate remedy.
Analysis: The petitioner's registration had been cancelled and the statutory appeal was dismissed as time-barred. The Court followed its earlier orders in similar matters and, on the facts of the case, directed the petitioner to approach the Competent Authority for restoration of the GST number within seven days. The restoration was made subject to completion of requisite formalities and to the petitioner filing returns and depositing tax, penalty and interest within the stipulated time. The Court expressly declined to decide the broader legal objection regarding availability of an alternative remedy under Article 226.
Conclusion: The petitioner obtained a conditional direction for restoration of GST registration, while the challenge on maintainability under Article 226 was left undecided.
Final Conclusion: The writ petition was disposed of with a conditional direction to restore registration on compliance with tax-related obligations, without ruling on the alternative-remedy objection.
Ratio Decidendi: In cases of cancellation of GST registration, the Court may direct restoration subject to timely compliance with filing and payment obligations, while leaving the question of alternative remedy open if it is not adjudicated.
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