📰 𝗞𝗲𝗿𝗮𝗹𝗮 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗡𝗼 𝗔𝘂𝘁𝗼𝗺𝗮𝘁𝗶𝗰 𝗥𝗲𝘃𝗼𝗰𝗮𝘁𝗶𝗼𝗻 𝗼𝗳 𝗚𝗦𝗧 𝗥𝗲𝗴𝗶𝘀𝘁𝗿𝗮𝘁𝗶𝗼𝗻 𝗣𝗼𝘀𝘁 𝗖𝗼𝗺𝗽𝗹𝗶𝗮𝗻𝗰𝗲 𝘄𝗶𝘁𝗵 𝗙𝗶𝗹𝗶𝗻𝗴 𝗮𝗻𝗱 𝗣𝗮𝘆𝗺𝗲𝗻𝘁 📢 The Court Held: "There is no mandate for automatic revocation of GST registration solely upon filing pending returns and paying tax dues with interest and late fees if registration was canceled under Section 29(2) for non-filing of returns."

🔍 𝗙𝗮𝗰𝘁𝘀: • Case Title: M/s Sanscorp India Pvt Ltd vs The Assistant Commissioner • Case Number: WP(C) No. 24904 of 2023 • Date: 14-Sep-2023

•𝗜𝘀𝘀𝘂𝗲: o M/s Sanscorp India Pvt Ltd’s GST registration was canceled under Section 29(2) due to non-filing of returns. The petitioner subsequently filed all pending returns and paid outstanding taxes, interest, and late fees. However, the registration was not automatically restored. o The petitioner argued that since the default was remedied, the registration should be reinstated.

⚖ 𝗝𝘂𝗱𝗴𝗺𝗲𝗻𝘁: The Kerala High Court held that: • Filing returns and paying dues do not automatically entitle a taxpayer to revocation of GST registration. • Revocation requires compliance with specific procedures under the CGST Act, and there is no provision linking tax payment and return filing to mandatory revocation of cancellation.

📜 𝗞𝗲𝘆 𝗧𝗮𝗸𝗲𝗮𝘄𝗮𝘆: This ruling clarifies that while filing pending returns and paying dues are necessary, they do not guarantee automatic revocation of GST registration. Taxpayers should explicitly request revocation and state that they intend to continue their business in compliance with GST provisions, referencing supportive judgments to strengthen their application Team GSTpanacea 7503031378