GST registration cancellation for non-filing of returns set aside, with directions to file overdue returns and clear dues.

GST registration cancelled for non-filing of returns was set aside where the petitioners had not responded to the show-cause notice, but the HC treated the matter as covered by an earlier decision on similar facts and extended the same relief. The cancellation was quashed, with directions to file returns for the default period and to pay the tax, penalty, interest and late fees attributable to the default.

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Issues: Whether the cancellation of GST registration for non-filing of returns was liable to be set aside and consequential relief granted.

Analysis: The petitioners had not responded to the show-cause notice and the registration had been cancelled for failure to furnish returns for the prescribed period. The Court found the case to be on the same footing as an earlier decision granting relief in similar facts, and proceeded to extend the same benefit. The Court also directed filing of returns for the default period and noted the liability to pay tax, penalty, interest and late fees.

Conclusion: The cancellation of registration was set aside and quashed, with consequential directions for filing of returns and payment of dues.

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