Revocation of GST registration conditioned on filing outstanding returns and payment of dues within four weeks.

Cancellation of GST registration dated 19.05.2025 was revoked and registration restored subject to conditions because the petitioner's continuous six month non filing was found to be for a genuine health related cause. Restoration is conditioned on completing prescribed technical steps to enable portal filing, timely filing of all outstanding returns and payment of tax dues, interest and applicable fees/penalties within four weeks, and implementation of strict safeguards restricting utilization of any input tax credit pending departmental scrutiny and approval. Outcome: decision favourable to the assessee with conditional restoration.

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Issues: Whether the cancellation of GST registration dated 19.05.2025 should be revoked and registration restored subject to conditions.

Analysis: The petitioner did not file returns for a continuous period of six months due to health reasons. The Court found the reason to be genuine on the facts presented and considered the respondent's cancellation order dated 19.05.2025. The petitioner expressed willingness to file all outstanding returns and to pay tax dues, interest and applicable fees/penalties. The Court conditioned restoration on technical steps to enable filing on the GST portal, timely filing of returns and payment of dues within four weeks, and strict safeguards regarding the utilization of any input tax credit pending departmental scrutiny and approval.

Conclusion: The cancellation of GST registration dated 19.05.2025 is revoked and the registration is restored subject to the specified conditions; decision in favour of the assessee.

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