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.....