GST registration restoration conditioned on compliance with pending returns and tax dues, with cancellation set aside.

The Madras HC followed its earlier batch decision on restoration of cancelled GST registrations and held that revival is conditional on compliance with specified requirements, including filing pending returns and payment of tax, interest, fine and fee. Applying that framework, it set aside the cancellation order and directed restoration of the GST registration, subject to the petitioner satisfying the conditions imposed in the earlier decision.

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Issues: Whether the order cancelling the petitioner's GST registration was liable to be set aside and the registration restored, subject to compliance with the conditions earlier imposed in the cited batch decision.

Analysis: The impugned cancellation order was challenged in a writ petition. The Court followed the earlier batch decision governing restoration of cancelled GST registrations, under which revival was made conditional upon filing of pending returns, payment of tax, interest, fine and fee, and compliance with the other stipulations imposed in that decision.

Conclusion: The cancellation order was set aside and the respondent was directed to restore the GST registration, subject to the petitioner complying with the conditions laid down in the earlier batch decision.

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