Conditional restoration of GST registration granted after portal access, payment of dues and compliance with revocation formalities.

GST registration cancelled for non-filing of returns was conditionally restored on the petitioner's undertaking to deposit the outstanding tax, interest, late fee and penalty and to complete the required formalities. The Court directed opening of the GST portal within seven days of production of a certified copy of the order, followed by seven days for payment and compliance. Revocation of cancellation was made conditional on timely fulfillment of those obligations, and the relief would not operate if the undertaking was not honoured.

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Issues: Whether the petitioner was entitled to opening of the GST portal and consequential revocation of cancellation of registration on depositing the dues and complying with the requisite formalities.

Analysis: The cancellation of registration arose from non-submission of returns for consecutive months. The petitioner expressed readiness to deposit the entire taxes, interest, late fee and penalty and filed an undertaking to comply with the formalities for revocation. The Authority for the GST side also indicated that the portal would be made accessible to enable payment. On this basis, the Court directed opening of the portal within seven days of production of a certified copy of the order, with a further seven days granted to the petitioner to make the deposits. The direction for revocation was made conditional upon such compliance, and the order would not operate if the undertaking was not honoured.

Conclusion: The petitioner was granted conditional relief by way of opening of the portal and revocation of cancellation upon timely payment and compliance.

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