GST registration cancellation: HC allows revocation route, requires tax payment and return filing before restoration.

In a writ petition against GST registration cancellation for non-filing of returns and non-payment of tax, the HC did not set aside the cancellation outright. It permitted the taxpayer to seek revocation, required filing of draft returns and deposit of admitted tax dues within the stipulated time, and directed the registering authority to receive payment before deciding the revocation application. The authority was ordered to decide the application within fifteen days. If revocation is allowed, the registration is to be restored and the pending returns filed thereafter; manual filing was permitted if online filing caused difficulty.

---

---

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 the petitioner to seek revocation, pay the dues, and have the registration restored upon compliance.

Analysis: The cancellation of registration was not set aside straightaway. Instead, the Court disposed of the writ petition by issuing conditional directions requiring the petitioner to apply for revocation, file draft returns, and deposit the admitted tax dues within the stipulated time. The registering authority was directed to receive the tax payment before considering the revocation application and to decide the application within fifteen days. The Court also directed that, if the revocation plea is accepted, the registration shall be restored and the pending returns thereafter filed. Manual filing was permitted if online filing caused difficulty.

Conclusion: The petitioner was granted an opportunity to pursue revocation and restoration of registration subject to compliance, and the writ petition was disposed of on that basis.

---