GST registration revocation made conditional on filing returns, paying dues, and compliance before possible restoration.

Cancellation of GST registration for non-filing of returns and non-payment of tax was addressed through compliance-oriented directions. The petitioner was required to seek revocation, file draft returns, and deposit all tax dues before the authority considered restoration. The registering authority was directed to accept payment, decide the revocation application within a fixed time, and restore the registration if the application was allowed. Manual filing was also permitted where online filing caused difficulty, ensuring that procedural obstacles did not prevent compliance and consideration of revocation.

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Issues: Whether the petitioner was entitled to directions for revocation of cancellation of GST registration and restoration of registration subject to compliance with tax and return filing requirements.

Analysis: The writ petition challenged cancellation of registration on the ground of non-filing of returns and non-payment of taxes. The Court disposed of the matter by issuing compliance-oriented directions requiring the petitioner to seek revocation, file draft returns, and deposit all taxes due. The registering authority was directed to receive payment before considering revocation, decide the application within a fixed time, and restore registration if the application was accepted. The Court also permitted manual filing if online filing caused difficulty.

Conclusion: The petitioner was granted conditional relief enabling consideration of revocation and possible restoration of GST registration, subject to compliance with the stipulated requirements.

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