GST revocation for return defaults requires timely compliance, while portal barriers may warrant access to statutory consideration.
Notes
GST
GST registration cancelled for continuous non-filing of returns may be revoked under Section 30 and Rule 23 only through a time-bound application and fulfilment of prescribed return-filing and payment conditions. For return-default cancellations, pending returns and all tax, interest, penalty and late fee must be discharged before applying; returns due between cancellation and revocation must generally be filed within 30 days after restoration. Cancellation proceedings require clear notice and an opportunity to respond, and must be dropped where pending returns and dues are regularised before cancellation. Portal refusal may obstruct filing but does not determine statutory eligibility or automatically restore registration; physical submission may be permitted where online filing is technically unavailable, leaving revocation to be decided according to law with procedural fairness.
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