GST registration cancellation set aside, with restoration made conditional on filing returns and paying dues.

GST registration cancellation and refusal to revoke were set aside, with restoration made conditional on the taxpayer filing up-to-date returns and paying outstanding dues within the stipulated period. The Court followed its earlier orders in similar matters and held that the impugned appellate order, order-in-original, and revocation rejection could not stand once compliance was directed. Registration was therefore to be reinstated only upon fulfilment of the specified filing and payment conditions.

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Issues: Whether the impugned orders cancelling and refusing to revoke GST registration were liable to be quashed and whether the petitioner was entitled to restoration of GST registration on compliance with filing of returns and payment of dues.

Analysis: The petition was disposed of in terms of earlier orders of the Court in similar matters. The impugned order of appeal, the order-in-original, and the rejection of revocation were set aside. The direction for restoration of registration was made conditional upon the petitioner filing up-to-date GST returns and paying the tax dues within the stipulated period.

Conclusion: The challenge succeeded. The impugned orders were quashed and the petitioner was entitled to reinstatement of GST registration upon compliance with the stated conditions.

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