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

Cancellation of GST registration for non-filing of returns was set aside where the registrant stated that the revenue already due had been paid and undertook to clear any further outstanding dues, including penalty, once indicated by the authority. The HC granted relief by directing restoration of the registration and reopening of the portal for a limited period to enable payment of the dues. The cancellation orders were accordingly withdrawn, with restoration made conditional upon compliance with the payment direction.

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Issues: Whether the cancellation of the petitioner's GST registration for non-filing of returns was liable to be set aside and the registration restored on payment of dues.

Analysis: The writ petition challenged the cancellation of registration on the ground of non-filing of return. The petitioner stated that all revenue already due had been paid and undertook to clear any further outstanding revenue, including penalty, after the amount was indicated by the GST authority. The Court accepted the submissions and granted relief by directing restoration of the registration and reopening of the portal for a limited period to enable payment of the indicated dues.

Conclusion: The cancellation orders were set aside and the petitioner's registration was directed to be restored, subject to payment of the dues and penalty as indicated by the authority.

Final Conclusion: The petitioner obtained substantive relief in the writ petition, with restoration of registration made conditional upon compliance with the payment direction.

Ratio Decidendi: Where cancellation of GST registration is based on non-filing of returns and the registrant undertakes to clear the outstanding dues, the registration may be restored by setting aside the cancellation orders and providing a limited opportunity to make payment.

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