Restoration of GST registration via writ jurisdiction after unblocking of electronic credit ledger, subject to compliance conditions.

Restoration of a cancelled GST registration was ordered where the Electronic Credit Ledger was unblocked after re-inspection; the court applied writ jurisdiction principles to permit revival of registration by quashing cancellation subject to conditions drawn from the precedent in Tvl.Suguna Cut Piece Center. The court recognised that although revocation under statutory remedy would ordinarily commence (Section 30), factual developments and restoration of the ledger justified exercising Article 226 jurisdiction to restore registration, subject to compliance requirements including filing returns, payment obligations, penalties, restricted ITC utilisation and departmental scrutiny.

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Issues: Whether the petitioner's cancelled GST registration can be restored/revoked following inspection, and whether relief should be granted in terms of the directions in Tvl.Suguna Cut Piece Center.

Analysis: The Court considered that the petitioner's premises were subsequently inspected and that the Electronic Credit Ledger, earlier blocked, has been unblocked after a second inspection. The Court noted established precedent in Tvl.Suguna Cut Piece Center permitting exercise of writ jurisdiction to quash cancellation orders and to allow revival of registration subject to specified conditions (including filing returns, payment of tax, interest, penalties, restrictions on input tax credit utilization and departmental scrutiny). The Court observed that, although an application under Section 30 for revocation ordinarily should be filed, the factual developments and unblocking of the credit ledger justified restoration by exercising Article 226 jurisdiction in line with the referenced precedent.

Conclusion: The Court ordered restoration of the petitioner's GST registration in terms of the directions contained in Tvl.Suguna Cut Piece Center, thereby granting relief in favour of the assessee.

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