Conditional revocation of GST registration allowed subject to return filing and payment of due taxes.

Cancellation of GST registration for non-filing of returns and non-payment of tax was addressed through conditional directions for revocation. The petitioner was required to apply for revocation, file draft returns and deposit all due taxes by the stipulated date, after which the registering authority had to receive payment and decide the revocation application within 15 days. If revocation was accepted, the registration would be restored and pending returns filed, with manual filing difficulties also to be accepted. The writ petition was thus disposed of by granting a structured opportunity for restoration subject to compliance.

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Issues: Whether the petitioner was entitled to directions for revocation of cancellation of GST registration, subject to filing draft returns and payment of due taxes.

Analysis: The petition challenged cancellation of GST registration for non-filing of returns and non-payment of taxes. Following an earlier order in a similar matter, the Court issued 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 and to decide it within 15 days. The Court also provided that, if revocation is accepted, the registration shall be restored and pending returns filed, and any manual filing difficulty would be accepted.

Conclusion: The petitioner obtained conditional relief enabling consideration of revocation of cancellation of registration, and the writ petition was disposed of with directions.

Final Conclusion: The registration cancellation was not set aside outright, but the petitioner was afforded a structured opportunity to seek restoration by complying with the specified tax and return-filing requirements.

Ratio Decidendi: Where cancellation of GST registration has been challenged, conditional directions may be issued to facilitate revocation and restoration upon compliance with return-filing and tax-payment obligations.

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