2026-VIL-673-CAL
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SGST High Court Cases

GST – Cancellation of registration for non-filing of returns - Petitioners expressed their willingness to continue with business operations and agreed to comply with the provisions of the Act and to pay the outstanding tax, interest, penalty and fine as may be applicable – HELD - While the Department is empowered to cancel registration for non-filing of returns, suspension or revocation of registration in cases where there is no allegation of fraudulent or dubious practices would be counterproductive and work against the interest of revenue. When registration is suspended or revoked, the registered person cannot carry on business, cannot raise invoices, and consequently cannot make payments or file valid declarations, which ultimately impacts recovery of tax and the revenue's interest. The petitioner's willingness to comply with statutory obligations and file overdue returns provides a basis for a pragmatic approach - The Department should permit the petitioner to continue business operations while ensuring compliance with statutory obligations rather than impose a blanket cancellation that defeats revenue interests - The order of cancellation is set aside subject to the condition that petitioner files returns for the entire period of default and pays the requisite amount of tax, interest, penalty and fine as may be applicable. If the petitioner complies with these directions within the stipulated period, the registration shall be restored by the jurisdictional officer - The writ petition is disposed of
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