Registration Restored Upon Payment of Outstanding GST Dues.

Issue: Whether a GST registration cancelled for non-filing of returns can be restored upon the assessee’s payment of all outstanding revenue dues and agreement to pay any further dues.

Facts:

The assessee’s GST registration was cancelled for failure to file returns.
The assessee filed a petition stating that all revenue dues had been paid.
The assessee agreed to pay any further outstanding dues for the restoration of its registration.

Decision:

The court disposed of the assessee’s writ petition.
The order of cancellation was set aside.
The respondent was directed to restore the assessee’s registration.
The respondent was directed to open the portal for 45 days to allow the assessee to pay any remaining revenue dues.
The ruling was in favor of the assessee.

Key Takeaways:

Cancellation of GST registration for non-filing of returns can be reversed.
Payment of all outstanding revenue dues is a crucial factor in restoring registration.
Courts may direct authorities to reopen portals to facilitate payment of dues.
Section 29 of Central Goods and Services Tax Act, 2017/West Bengal Goods and Services Tax Act, 2017 applied to this case.

HIGH COURT OF CALCUTTA

Chhabi Rani Kundu

Union of India

Rajarshi Bharadwaj, J.

WPA No.637 of 2025

FEBRUARY 6, 2025

Rajarshi Chatterjee, Mrs. Suman Sahani and Sudipta Das for the Petitioner. K. K. Maiti for the Respondent.

ORDER

1. Affidavit of service filed today is kept with the record.

2. Heard Learned Counsels appearing for the parties.

3. The main issue involved in this writ petition relates to the cancellation of petitioner’s registration on the ground of non-filing of return. Petitioner submits that after the cancellation of its registration, it has paid all the revenue due and further agrees to pay any outstanding revenue for restoring its registration and relies on a judgment dated 09.04.2024 passed by the Hon’ble Chief Justice and the Hon’ble Justice Hiranmay Bhattacharyya.

4. Considering the submissions of the parties, this writ petition being WPA 637 of 2025 is disposed of by setting aside the impugned order of both the concerned authorities and by directing the respondent CGST/WBGST authority to restore the petitioner’s registration and open the portal for a period of 45 days from date of communication of this order by the counsel of the respondent authority to enable the petitioner to make the payment of revenue due as well as any other due including penalty to be indicated by the respondent authority concerned within a period of 15 working days. If the petitioner fails to make the payment of revenue due after indication of the amount by the GST authority, the respondent authority concerned shall be free to block the portal again and cancel the registration.

5. There shall be no order as to costs.

6. All parties shall act in terms of the copy of the order downloaded from the official website of this Court.