Revocation of GST Registration Cancellation: Conditional Relief Based on Return Filing and Tax Liability Settlement:

Facts of the case: The petitioner, Bose Karthikeyan, holding GST registration number 33BBUPK6756M2ZS, sought legal redress against an order dated 25.10.2024 issued by the respondent, the Superintendent of GST and Central Excise, Madurai West Range, which cancelled his GST registration. Consequently, the petitioner filed a Writ Petition under Article 226 of the Constitution of India, requesting the court to quash the impugned cancellation order and direct the respondent to restore his GST registration. Issue of the case: Whether the government's decision to cancel the business's GST registration was fair, and whether there was a process available to undo that cancellation? Decision of the Court: The court ruled that the business can get their registration back, but only if they the petitioner is required to file all pending returns and settle any outstanding tax liabilities, including interest and penalties, in cash within 45 days of receiving the order. These payments cannot be adjusted against any unutilized or unclaimed Input Tax Credit. Furthermore, any remaining Input Tax Credit is prohibited from being utilized until it is formally scrutinized and approved by a competent tax officer, and the petitioner must pay future tax liabilities in cash. Upon the fulfillment of these payment and filing requirements, the registration will be immediately revived. To facilitate this process, the respondent is directed to instruct the GST Network to update the architecture of the web portal within 30 days to enable the petitioner to complete these actions.