GST Registration Revival subject to compliance; restored conditional on filing returns, payment with interest and restricted ITC use.

Challenge concerns revocation of GST registration cancellation; court considered petitioner's illness-based non-filing explanation and willingness to comply. Court ordered conditional restoration: technical reactivation to permit filing, specified timelines for filing outstanding returns and paying tax dues with interest and fee, and a prohibition on utilising unapproved input tax credit pending departmental scrutiny and approval. Failure to meet conditions will terminate the restoration. Registration was restored subject to these conditions, enabling the petitioner to regularise tax compliance under supervisory restrictions.

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Issues: Whether the cancellation of the petitioner's GST registration dated 08.04.2025 should be revoked.

Analysis: The petitioner attributed non-filing of returns for six months to severe mental stress and physical illness and expressed willingness to file outstanding returns and pay tax dues with interest and fee. The impugned order cancelled the GST registration. The petitioner seeks restoration of registration to enable compliance. The order sets conditions for restoration including technical steps to enable filing on the GST portal, timelines for filing outstanding returns and payment of dues with interest and fee, and restrictions on utilization of any unapproved input tax credit pending departmental scrutiny and approval. The conditions also provide that failure to comply will terminate the benefit granted.

Conclusion: The cancellation of GST registration dated 08.04.2025 is revoked and the petitioner's registration is restored subject to the specified conditions; decision is in favour of the assessee.

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