The court emphasizes the necessity of compliance with tax laws for registration restoration under GST, balancing lawful trade and statutory enforcement.

ORDER

Heard the learned counsel for the petitioner and the learned Government Advocate for the respondent.

2. In this Writ Petition, the petitioner had challenged the impugned order dated 21.07.2025 in Form GST REG 05 whereby application filed for revocation of cancellation of the registration on 23.01.2025 was rejected in the absence of a reply to Show Cause Notice dated 06.05.2025. It is noticed that earlier the Petitioner was issued with a Show Cause Notice in Form GST REG

17 dated 21.12.2024 wherein it is stated:

“Whereas on the basis of information which has come to my notice, it appears that your registration is liable to be cancelled for the following reasons:

1. Section 29(2)(c)- Person, other than paying tax u/s 10, failed to furnish returns for prescribed periods Remarks:

No return is filed since July 2024 You are hereby directed to furnish a reply to the notice within seven working days from the date of service of this notice.

You are hereby directed to appear before the undersigned authority on 27/12/2024 at 12:00.

If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits.

Please note that your registration stands suspended with effect from 21/12/2024.

Kindly refer the supportive document attached for case specific details.”

3. The Petitioner has failed to file a reply to the same. Under these circumstances the GST Registration was cancelled by an order dated 09.01.2025 in Form GST REG 19.

4. It is in this background the petitioner had filed an application on

23.01.2025 for revocation of cancellation of the GST Registration in Form GST REG 19 dated 09.01.2025. The Show Cause Notice issued to the petitioner in From GST REG 23 dated 06.05.2025 which was also not replied back and therefore, it has culminated the interim order.

5. Considering the overall facts and circumstances of the case, the case is remitted back to the respondent to pass a fresh order on merits subject to petitioner complying with the conditions stipulated in Tvl.Suguna Cut Piece Center, Represented by its Authorized Signatory Vs. The Appellate Deputy Commissioner (ST) (GST), Salem and another, (2022) 99 GSTR 386 wherein, in Paragraph Nos.227 to 229, this Court has observed as under:-

“227. This is a fit case for exercising the power under Article 226 of the Constitution of India in favour of the petitioners by quashing the impugned orders and to grant consequential relief to the petitioners. By doing so, the Court is effectuating the object under the GST enactment of levying and collecting just tax from every assessee who either supplies goods or service. Legitimate Trade and Commerce by every supplier should be allowed to be carried on subject to payment of tax and statutory compliance.

Therefore, the impugned orders deserve to be quashed.

228. These petitioners deserve a chance and therefore should be allowed to revive their registration so that they can proceed to regularize the defaults. The authorities acting under the Act may impose penalty with the gravity of lapses committed by these petitioners by issuing notice. If required, the Central Government and the State Government may also suitably amend the Rules to levy penalty so that it acts as a deterrent on others from adopting casual approach.

229. In the light of the above discussion, these Writ Petitions are allowed subject to the following conditions:- i.The petitioners are directed to file their returns for the period prior to the cancellation of registration, if such returns have not been already filed, together with tax defaulted which has not been paid prior to cancellation along with i