GST registration cancellation may be revoked on compliance with return filing, tax payment, and prompt authority consideration

GST registration cancelled for non-filing of returns and non-payment of taxes may be pursued for revocation where the taxpayer complies with specified conditions. The petitioner was required to file a revocation application, submit draft returns, and deposit the tax dues by the stated date. The registering authority was directed to receive the payment, consider the revocation request within 15 days, and restore registration if the application was accepted. If online filing created difficulty, manual filing was permitted. The writ petition was thus disposed of with compliance-linked directions enabling restoration of registration subject to statutory and procedural requirements.

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Issues: Whether, in a case of cancellation of GST registration for non-filing of returns and non-payment of taxes, directions could be issued permitting the taxpayer to seek revocation and requiring the authority to consider restoration of registration upon compliance with specified conditions.

Analysis: The registration had been cancelled for non-filing of returns and non-payment of taxes. The Court followed an earlier order passed in a similar matter and disposed of the writ petition with compliance-oriented directions. The petitioner was required to file an application for revocation, submit draft returns, and deposit the taxes due by a specified date. The registering authority was directed to receive the tax payment before considering the revocation request, decide the application within 15 days, and restore registration if the plea was accepted. Provision was also made for manual filing if online filing caused difficulty.

Conclusion: The writ petition was disposed of with directions enabling the petitioner to seek revocation of cancellation and restoration of registration, subject to compliance with the stated conditions.

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