GST registration cancellation without proper opportunity permits revocation consideration after tax payment and filing required returns.

Cancellation of GST registration without a proper opportunity was identified as warranting consideration of revocation where the registered person had discontinued business, failed to file monthly returns, and intended to resume operations. The notes state that, subject to payment of outstanding tax and filing of proposed returns, the registered person may apply for revocation. The registering authority must consider the revocation application within the stipulated period after receiving the tax payment and required returns.

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Issues: Whether the cancellation of GST registration, alleged to have been made without a proper opportunity, warranted directions for consideration of revocation.

Analysis: The petitioner had discontinued business and failed to file monthly GST returns but intended to resume operations. The absence of a proper opportunity before cancellation, together with the accepted applicability of directions issued in similar matters, warranted permitting a revocation application subject to payment of outstanding taxes and filing of proposed returns.

Conclusion: The petitioner was permitted to seek revocation of registration, and the registering authority was directed to consider the application within the stipulated period after receipt of tax payment and required returns.

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