GST Registration Revocation Allowed; Portal to Reopen for Payment of Dues

 GST Registration Revocation Allowed; Portal to Reopen for Payment of Dues

Issue: Whether an assessee whose GST registration was cancelled should be allowed revocation and have the portal reopened for payment of outstanding dues.

Facts:

• The assessee’s GST registration was cancelled.
• The assessee filed a writ petition stating that all revenue dues had been paid and agreed to pay any further outstanding revenue for restoring registration.

Decision:

• The court disposed of the writ petition by setting aside the impugned cancellation order.
• The court directed the respondent to restore the assessee’s registration.
• The court directed the respondent to open the portal for 45 days to enable the assessee to pay any remaining revenue dues and other dues.

Key Takeaways:

• Revocation Upon Payment of Dues: The court allowed revocation of registration upon the assessee’s commitment to pay all outstanding dues.
• Portal Reopening: The court directed the reopening of the portal to facilitate the assessee’s payment of dues.
• Opportunity to Rectify Non-Compliance: This decision provides the assessee with an opportunity to rectify non-compliance and restore their registration.
• Fairness and Equity: The court aimed to ensure fairness and equity by allowing the assessee to rectify their situation.
• Facilitating Compliance: The decision promotes compliance by providing a clear path for assessees to restore their registration after paying dues.
• The court is reinforcing the idea that payment of outstanding dues is the primary concern, and that registration should be restored when those dues are paid.