GST registration cancellation revocation directions issued with payment, return-filing, and restoration conditions

Cancellation of GST registration for non-filing of returns and non-payment of tax was addressed through directions enabling revocation and possible restoration of registration. The petitioner was required to apply for revocation, file draft and pending returns, and deposit all tax dues by the stipulated date. The registering authority was directed to receive payment before considering the revocation request, decide the application within 15 days, and, if revocation was allowed, restore the registration and require filing of all outstanding returns. Manual filing was permitted if online filing caused difficulty.

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Issues: Whether the petitioner was entitled to have the cancellation of GST registration dealt with by permitting revocation, payment of dues, filing of returns, and restoration of registration.

Analysis: The writ petition arose from cancellation of GST registration for non-filing of returns and non-payment of tax. The Court disposed of the matter by issuing a structured set of directions requiring the petitioner to apply for revocation, file draft returns, and deposit all taxes due by the stipulated date. The registering authority was directed to receive the tax payment before considering the revocation application, to decide the application within 15 days, and, if revocation were accepted, to restore the registration and require filing of all returns due. Provision was also made for manual filing if online filing caused difficulty.

Conclusion: The petitioner was granted relief by way of directions facilitating revocation of cancellation and possible restoration of GST registration, subject to compliance with the specified conditions.

Final Conclusion: The writ petition was disposed of with operative directions enabling the petitioner to pursue revocation of cancellation and restoration of registration upon compliance with the payment and filing requirements.

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