Can revocation of GST registration be denied instead of depositing the requisite amount?

Can revocation of GST registration be denied instead of depositing the requisite amount?

The Cuttack High Court bench of Justice Jaswant Singh & Justice M.S. Raman has held that having deposited the requisite amounts the Opposite Parties are required to facilitate the Petitioner to file GST return(s) by opening the Portal.

FACTS OF THE CASE

The Petitioner has challenged the communication dated 29th April 2022 indicating non-payment of interest, late fee, penalty, and in-eligible credit of Input Tax Credit for the period from July 2017 to January 2021.

Against the order of cancellation of Registration Certificate the Petitioner moved this Court in writ petition bearing W.P.(C) No.33418 of 2021, which came to be disposed of vide order dated 1st December 2021.

So the Petitioner in order to comply with the direction of this Court has deposited an amount of Rs. 26,13,132/- as tax, Rs.3,63,990/- as interest and Rs.60,000/- as penalty and requested the Assistant Commissioner, GST, Central Excise & Customs for doing the needful as per the order of this Court.

instead of complying with the direction as made in Order dated 01.12.2021 passed in said writ petition, in the further communication being made on 29th April 2022 (Annexure-11) the period of non-payment has been shown from July 2017 to January 2021.

COURT HELD

Considering the facts as recorded, held that having deposited the requisite amounts pertaining to period from July 2019 to September 2019 as per the communication dated 17th October 2020, this Court is of the opinion that the Opposite Parties are required to facilitate the Petitioner to file GST return(s) by opening the Portal.

The Proper Officer shall revoke the order of cancellation of Registration Certificate.

Subject to verification of payments made as asserted in the writ petition by the Proper Officer, the authority concerned is required to pass necessary orders revoking the cancellation of Registration Certificate and allow the Petitioner to file returns within a period of two weeks from the date of production of certified copy of this Order.

ANALYSIS OF THE JUDGEMENT

The Petitioner has deposited the requisite tax, interest and penalty .It is, therefore, obligatory on the part of the Opposite Parties to facilitate filing of returns by revoking the order of cancellation of Registration Certificate.

Subject to verification of payments made as asserted in the writ petition by the Proper Officer, the authority concerned is required to pass necessary orders revoking the cancellation of Registration Certificate and allow the Petitioner to file returns within a period of two weeks from the date of production of certified copy of this Order.

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