Revocation of cancelled GST registration was directed to be...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment application.
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Revocation of cancelled GST registration was directed to be pursued by petitioners so they can file blocked GSTR-1 and GSTR-3B returns; outcome: court granted liberty to apply for revocation and for permission to file returns. Petitioners may apply for payment of outstanding tax by instalments under the statutory scheme; outcome: bank accounts will be defrozen on filing such application and providing sufficient security. Security must satisfy the regional GST rule on security for tax recovery. Administrative outcome: petitioners given one week to file applications and authorities two weeks to dispose of them.
Revocation of cancelled GST registration was directed to be pursued by petitioners so they can file blocked GSTR-1 and GSTR-3B returns; outcome: court granted liberty to apply for revocation and for permission to file returns. Petitioners may apply for payment of outstanding tax by instalments under the statutory scheme; outcome: bank accounts will be defrozen on filing such application and providing sufficient security. Security must satisfy the regional GST rule on security for tax recovery. Administrative outcome: petitioners given one week to file applications and authorities two weeks to dispose of them.
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