Family Medical Emergency Prevented Filing of GST Returns: Gauhati HC Allows Assessee to Seek Restoration of Cancelled Registration [Read Order]

The Gauhati High Court recently permitted an assessee whose Goods and Services Tax (GST) registration was cancelled for non-filing of returns to approach the authorities for restoration upon noting that the delay in filing returns was attributed to a family medical emergency.

Writ petitioner Sanjaiso Halai, the proprietor of M/s Mishmi Takin Enterprise challenged an order dated December 31, 2025 issued in Form GST REG-19 by the Superintendent, Namsai Range, CGST and SGST Department, Arunachal Pradesh.

The impugned order effectively cancelled the petitioner’s GST registration on the ground that he had failed to file GST returns for a continuous period of six months.

The petitioner submitted that he is engaged in the business of executing work contracts and had been complying with the provisions of the GST law by regularly discharging his tax liabilities. However, due to certain medical emergencies in his family and lack of familiarity with the GST compliance framework, he could not file the required GST returns within the stipulated period.

It was further submitted that after receiving a digital show cause notice dated November 15, 2025, the petitioner cleared the outstanding tax liability by depositing ₹2,71,186 towards CGST and SGST dues. He also paid interest amounting to ₹43,374 and late fees of ₹3,500 on February 19, 2026. Following the payment, the petitioner submitted a representation to the GST authorities seeking restoration of his registration.

Advocates Abanso Gamre and Kirmar Ado, appearing for the petitioner contended that several writ petitions involving similar circumstances had previously been disposed of by a coordinate Bench of the High Court by granting liberty to the assessee to approach the authorities for restoration of registration after complying with the statutory requirements.

Counsel specifically referred to the High Court’s decision in Pankaj Mohan vs. Union of India (2025) and contended that in the cited case, the coordinate bench had disposed of the petition in the motion stage itself.

Standing counsel for the GST department did not object to the submission and agreed that similar directions could be issued in the present case.

Justice Anjan Moni Kalita observed that under Section 29(2)(c) of the Central Goods and Services Tax Act, 2017, GST registration can be cancelled if a registered person fails to furnish returns for a continuous period of six months.

Reference was also made to Rule 22 of the CGST Rules, 2017 which prescribes the procedure for cancellation of registration and the circumstances in which proceedings may be dropped upon compliance with pending return filings and payment of dues.

Considering the facts herein and the decision of the coordinate bench in Pankaj Mohan (supra), the Gauhati High Court directed the petitioner to approach the concerned CGST authority within fifteen days seeking restoration of the GST registration.

It was further informed that if the petitioner submits an application and complies with the requirements under the CGST Rules, the competent authority shall consider the request and take necessary steps for restoration of the GST registration within forty-five days.

The writ petition was accordingly disposed of.

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