GST registration cancellation can be reopened through compliance-based revocation, with tax payment and return filing required first.

Where GST registration is cancelled for non-filing of returns and non-payment of tax, the Court may issue compliance-based directions enabling consideration of revocation. The petitioner was required to file a revocation application, submit draft returns and pay all tax dues by the stipulated date; the authority was directed to accept the payment, decide the revocation request within 15 days, and, if revocation was allowed, restore the registration with consequential return filing. Manual filing was permitted where online filing caused difficulty. The operative effect was conditional relief facilitating possible restoration of registration subject to tax and filing compliance.

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Issues: Whether, in a writ petition challenging cancellation of GST registration for non-filing of returns and non-payment of tax, directions could be issued permitting revocation, payment of tax dues, filing of draft returns, and restoration of registration.

Analysis: The proceeding was disposed of by issuing structured directions to enable the petitioner to seek revocation of cancellation. The petitioner was required to file an application for revocation, submit draft returns, and deposit all tax dues by the stipulated date. The registering authority was directed to receive the tax payment before considering revocation, decide the application within 15 days, and, if revocation was accepted, restore the registration with consequential filing of returns. Manual filing was also permitted if online filing caused difficulty.

Conclusion: The petitioner obtained conditional relief enabling revocation of cancellation and possible restoration of GST registration, subject to compliance with the directed requirements.

Final Conclusion: The writ petition was disposed of with directions facilitating consideration of revocation and restoration of registration on compliance with tax and filing obligations.

Ratio Decidendi: Where registration has been cancelled for non-compliance, the Court may, in an appropriate case, direct consideration of revocation subject to payment of dues and filing of returns.

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