GST registration cancellation quashed; restoration directed on filing returns and paying dues within the stipulated time.

GST registration cancellation and the related rejection orders were quashed by the HC, and restoration of registration was directed subject to compliance with filing the required returns and payment of dues within the stipulated time. The operative effect is that cancellation could not stand once the assessee was given an opportunity to cure the default by completing the compliance conditions prescribed in the order.

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Outcome: Writ Petition allowed. The impugned GST registration cancellation and related rejection orders were quashed, and restoration of registration was directed on compliance with filing of returns and payment of dues within the stipulated time.

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