Conditional revocation of GST registration allowed subject to filing returns, tax payment and timely authority decision

GST registration cancelled for non-filing of returns and non-payment of tax was directed to be considered for revocation only on compliance with stipulated conditions. The petitioner was required to file a revocation application, submit draft returns and deposit all taxes due; the registering authority was to receive the payment first and decide the application within 15 days. If revocation is allowed, the registration must be restored and pending returns filed. Manual filing was permitted if online filing created difficulty.

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Issues: Whether the petitioner, whose GST registration had been cancelled for non-filing of returns and non-payment of tax, was entitled to a direction for revocation and restoration of registration on compliance with stipulated conditions.

Analysis: The petition was disposed of by issuing directions requiring the petitioner to file an application for revocation, submit draft returns, and deposit all taxes due by the specified date. The registering authority was directed to receive the tax payment before considering the revocation request and to decide the application within 15 days of its receipt. If the request is accepted, the registration is to be restored and the pending returns are to be filed. Provision was also made for manual filing if online filing causes difficulty.

Conclusion: Relief was granted in the form of conditional consideration of revocation and restoration of the cancelled registration, subject to compliance with the directed requirements.

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