Revocation of GST registration granted subject to filing outstanding returns, payment of dues and restricted ITC pending scrutiny.

Revocation of a cancelled GST registration is recommended with conditions permitting restoration while protecting revenue. Restoration is subject to enabling portal access, filing all outstanding returns within four weeks, payment of tax dues with interest and belated filing fee, prohibition on utilising any input tax credit until departmental scrutiny and approval, and automatic cessation of restoration if conditions are not met. The operative effect is conditional reinstatement of registration contingent on compliance with filing, payment and verification safeguards designed to preserve revenue interest.

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Issues: Whether the cancellation of the petitioner's GST registration dated 21.05.2025 should be revoked and registration restored, having regard to the petitioner's failure to file returns for six months due to health reasons and the petitioner's willingness to file outstanding returns and pay tax, interest and penalty.

Analysis: The petitioner did not file GST returns for a period of six months on account of health problems and now expresses willingness to file all outstanding returns and pay tax dues with applicable interest and penalty. The respondent confirmed cancellation of registration by the impugned order dated 21.05.2025. On the facts before the Court, revocation of the cancellation is considered appropriate provided safeguards are imposed to protect revenue interest. The order restores registration subject to conditions which include enabling the petitioner to file returns on the GST portal, filing all outstanding returns within four weeks of restoration and payment of tax dues with interest and belated filing fee, prohibition on utilising any unapproved input tax credit until scrutiny and approval by competent department officers, and automatic cessation of the benefit if conditions are not complied with.

Conclusion: Revocation of the cancellation of GST registration dated 21.05.2025 is granted in favour of the assessee subject to the specified conditions (portal adjustments, filing of outstanding returns within four weeks with payment of tax, interest and belated filing fee, and scrutiny/approval of any input tax credit before utilisation).

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