GST registration restoration granted conditionally; outstanding returns must be filed, dues paid and input tax credits held pending scrutiny.

The text addresses restoration of a cancelled GST registration by revoking the cancellation subject to protective conditions: portal access must be enabled; the taxpayer must file all outstanding returns and discharge tax, interest and fees within a specified short period; and any unapproved input tax credit must not be utilized until competent authority scrutiny and approval. The rationale emphasises bona fide financial difficulty, the taxpayer's willingness to regularise liabilities, and preservation of revenue by supervisory oversight of input tax credits, yielding conditional reinstatement of registration while safeguarding tax recovery mechanisms.

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Issues: Whether the cancellation of the petitioner's GST registration dated 12.09.2024 should be revoked.

Analysis: The petitioner stated that continuous non-filing of returns for six months resulted from genuine financial difficulties and expressed willingness to file outstanding returns and pay tax dues with interest and applicable penalties/fees. The respondent confirmed cancellation but did not oppose restoration subject to appropriate safeguards. In view of the petitioner's stated circumstances and willingness to regularize tax liabilities, the Court framed conditional directions to restore registration while protecting revenue interests by requiring filing, payment, and supervisory scrutiny of any input tax credit.

Conclusion: The cancellation of GST registration dated 12.09.2024 is revoked and the petitioner's GST registration is restored subject to conditions requiring (i) enabling portal access, (ii) filing of outstanding returns with payment of tax, interest and fees within four weeks, and (iii) non-utilization of unapproved input tax credit until scrutiny and approval by the competent authority.

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