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<h1>HC restores GST registration canceled for non-filing, citing genuine hardship; pending returns and dues must be cleared under Section 29</h1> The HC revoked the cancellation of the petitioner's GST registration, which had been canceled due to non-filing of returns for six months. The ... Cancellation of GST registration of petitioner - petitioner is willing to file his GST returns and pay the entire tax liabilities along with applicable interest and penalty, if any - HELD THAT:- In this case, the GST registration of the petitioner was cancelled by the respondent vide the impugned order dated 28.02.2024. According to the petitioner, due to his ill-health and financial constraints, he was unable to run his business and hence, he had failed to file his returns continuously for a period of 6 months. The reason provided for non-compliance with the relevant provisions of the Act within the prescribed time, in the considered opinion of this Court, appears to be genuine. This Court is inclined to revoke the impugned order passed by the respondent canceling the GST registration of the petitioner. The cancellation of registration is hereby revoked, subject to the fulfillment of the conditions imposed - petition disposed off. The Madras High Court, through Justice Krishnan Ramasamy, allowed the writ petition challenging the cancellation of the petitioner's GST registration by the respondent dated 28.02.2024. The Court found the petitioner's explanation-non-filing of GST returns for six months due to ill-health and financial constraints-as a 'genuine' reason for non-compliance. The Court 'is inclined to revoke the impugned order' subject to conditions including: (i) The respondent shall instruct the GST Network to enable the petitioner to file returns and pay tax/penalty within four weeks. (ii) The petitioner must file all pending returns with tax dues, interest, and late fees within four weeks of restoration. (iii) Payments shall not be made or adjusted from any Input Tax Credit (ITC) without prior scrutiny and approval by competent authorities. (iv-vii) Only approved ITC may be utilized for future liabilities, and failure to comply with these conditions will cause the revocation benefit to cease automatically. The writ petition was disposed of accordingly, with no costs.
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