GST registration revocation restored subject to filing pending returns, clearing dues, and permitting manual filing if needed.

Cancellation of GST registration for non-filing of returns and non-payment of tax was addressed by directing the taxpayer to seek revocation, file draft returns, and deposit all outstanding dues within the stipulated time. If revocation is accepted, the pending returns are to be completed after restoration of registration, and manual filing is permitted where online filing is difficult. The matter therefore centres on compliance-based restoration of GST registration subject to fulfilment of prescribed filing and payment requirements.

---

---

Issues: Challenge to cancellation of GST registration and consequential directions for revocation and restoration of registration.

Analysis: The writ petition questioned cancellation of the petitioner's GST registration for alleged non-filing of returns and non-payment of tax. Relief was granted by directing the petitioner to apply for revocation, file draft returns, deposit all tax dues within the stipulated time, and, if the revocation plea is accepted, complete the pending returns after restoration of registration. Provision was also made for manual filing if online filing posed difficulty.

Conclusion: The petitioner was given an opportunity to seek revocation of cancellation, subject to compliance with the stated directions, and the writ petition was disposed of accordingly.

---