Cancellation of GST Registration Entails Serious Civil Consequences: Gauhati HC Grants Two Months to Apply for Revival [Read Order]
The court, referring to Rule 22(4) of the CGST Rules, noted that where a person facing cancellation proceedings furnishes all pending returns and clears tax dues with interest and late fees, the empowered officer may drop the proceedings and restore registration.
![Cancellation of GST Registration Entails Serious Civil Consequences: Gauhati HC Grants Two Months to Apply for Revival [Read Order]](https://images.taxscan.in/h-upload/2025/08/13/2076298-gst-cancellation-taxscan.webp "Cancellation of GST Registration Entails Serious Civil Consequences: Gauhati HC Grants Two Months to Apply for Revival [Read Order]")
The Gauhati High Court has observed that cancellation of GST ( Goods and Services Tax ) registration carries serious civil consequences and granted a partnership firm two months to apply for restoration of its cancelled registration after complying with the requirements including tax payment. The petitioner, Tarun Chandra Sonowal registered under the GST, had its registration...
The Gauhati High Court has observed that cancellation of GST ( Goods and Services Tax ) registration carries serious civil consequences and granted a partnership firm two months to apply for restoration of its cancelled registration after complying with the requirements including tax payment.
The petitioner, Tarun Chandra Sonowal registered under the GST, had its registration cancelled on 18th November 2022 for not filing returns for over six months. A show cause notice was issued on 6th September 2022, but the petitioner failed to respond in time, citing lack of familiarity with online procedures. By the time the notice came to its attention, the deadline had passed and the cancellation order had been uploaded.
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After recovering from the COVID-19 impact, the petitioner filed all pending returns up to December 2022, paying the tax dues along with late fees and interest. However, the application for revocation was rejected as it was filed beyond the 270-day statutory limit, and the subsequent appeal was also dismissed.
The court, referring to Rule 22(4) of the CGST Rules, noted that where a person facing cancellation proceedings furnishes all pending returns and clears tax dues with interest and late fees, the empowered officer may drop the proceedings and restore registration.
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Accordingly, the bench of Justice Arun Dev Choudhary directed the petitioner to approach the competent authority within two months, comply with the requirements under Rule 22(4), and seek restoration. The officer was instructed to consider and decide the application in accordance with law and to take expeditious steps for revival.
The Court also clarified that the limitation period under Section 73(10) of the GST Acts will run from the date of the order, except for FY 2024-25 where Section 44 applies, and the petitioner remains liable to pay all arrears, penalties, interest, and late fees.
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