GST registration revocation allows applications for reinstatement, return filing and instalment tax payments; bank defreeze subject to security

Cancellation of GST registration disables filing of GSTR-1 and GSTR-3B, preventing taxpayers from submitting invoice-level and summary returns and from computing or clearing tax dues. The note emphasises that revocation of registration is a precondition to resume return filing and to determine correct liabilities. It records administrative remedies: permission to apply for revocation, a separate application to permit filing of returns, and an application for instalment payment of tax; provisional defreezing of bank accounts is conditioned on filing those applications and furnishing sufficient security. Authorities must dispose of applications within specified short timeframes.

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Issues: Whether the petitioners should be granted liberty to apply for revocation of GST registration cancellation, to file pending returns and to seek permission under Section 80 of the Central Goods & Services Tax Act, 2017 for payment of outstanding liability in installments, and whether their bank accounts should be defreezed pending disposal of such applications subject to conditions.

Analysis: The Court considered the petitioners' stated willingness to file pending returns and to clear outstanding GST liabilities and the respondents' position that revocation of cancellation must precede filing of returns and that defreezing of bank accounts is contingent upon payment, sufficient security or the satisfaction of the Commissioner. The Court noted the statutory framework allowing revocation of cancellation and the procedure for applications under Section 80 for instalment payment, and observed that procedural steps are available to the petitioners to regularise their compliance. The Court recorded the parties' agreement on timelines for filing and disposal of the requisite applications and the respondents' concurrence to adjust any payments already made against liability.

Conclusion: Liberty is granted to the petitioners to file an application for revocation of GST registration cancellation, to file pending returns and to apply under Section 80 of the Central Goods & Services Tax Act, 2017 for instalment payment; on filing such applications within the time directed, the respondent authorities shall defreeze the petitioners' bank accounts, subject to the petitioners furnishing sufficient security in terms of Rule 159(5) of the Assam GST Rules, 2017, and the respondents disposing of the applications within the stipulated period. The decision is in favour of the petitioners.

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