GST registration cancellation set aside after filing of pending returns and payment of outstanding dues

GST registration cancelled for non-filing of periodic returns was restored after the assessee filed the pending returns and paid the tax, interest and late fee. The Court noted that the record and affidavit confirmed full compliance, including filing and payment of outstanding dues up to August 2025, and that revocation of cancellation was warranted. Once the default was cured, the basis for sustaining the cancellation no longer survived, so the cancellation order and the appellate order rejecting the challenge were quashed and registration was directed to be restored.

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Issues: Whether the cancellation of GST registration and the appellate order rejecting the challenge thereto were liable to be quashed and the registration restored after the assessee filed the pending returns and cleared the dues.

Analysis: The petitioner's registration had been cancelled for non-filing of periodic returns. The record before the Court showed that the petitioner had subsequently filed the pending returns and deposited the tax, interest and late fee. The respondent's affidavit also confirmed that all returns and outstanding dues up to August 2025 had been filed and paid, and that revocation of cancellation was warranted. In these circumstances, the basis for sustaining the cancellation no longer survived.

Conclusion: The cancellation order and the appellate order were quashed, and the petitioner's registration was directed to be restored.

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