GST Registration Revocation Delay: Gauhati HC Permits Restoration if assessee Files Pending Returns, Pays Full Dues [Read Order]
The court also made it clear that the statutory deadlines for the assessment process under Section 73(10) of the CGST Act will be reassessed starting on the day the court issued its order.
![GST Registration Revocation Delay: Gauhati HC Permits Restoration if assessee Files Pending Returns, Pays Full Dues [Read Order]](https://images.taxscan.in/h-upload/2025/07/19/2065700-gst-registration-taxscan.webp "GST Registration Revocation Delay: Gauhati HC Permits Restoration if assessee Files Pending Returns, Pays Full Dues [Read Order]")
The Gauhati High Court has allowed the restoration of the GST (Goods and Services Tax) registration that was revoked because of extended non-filing of returns, provided that all statutory obligations and procedural criteria are fully complied with. A petition was filed by Sanjoy Agarwalla, a sole proprietor operating as M/s Om Trading in Jorhat, Assam, whose GST registration had...
The Gauhati High Court has allowed the restoration of the GST (Goods and Services Tax) registration that was revoked because of extended non-filing of returns, provided that all statutory obligations and procedural criteria are fully complied with.
A petition was filed by Sanjoy Agarwalla, a sole proprietor operating as M/s Om Trading in Jorhat, Assam, whose GST registration had been cancelled by the Superintendent, CGST Jorhat Division, for failure to file returns for six consecutive months.
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The petitioner explained that the default was primarily because he did not have any ongoing works contract during the relevant period and hence had no taxable transactions to declare. However, on discovering the cancellation, he immediately updated all pending returns up to September 2023 and paid the outstanding tax, late fees, and interest.
Despite this, his application for revocation of cancellation was rejected by the GST portal as it was filed beyond the stipulated timeline of 270 days from the date of the cancellation order.
Considering the facts, Justice Sanjay Kumar Medhi noted that Section 29(2)(c) of the CGSTAct empowers the proper officer to cancel registration for non-filing of returns, while Rule 22(4) of the CGST Rules provides a remedy if the assessee clears all pending dues and files returns.
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The Court ruled that the taxpayer's sincere intention and readiness to keep to all requirements should not be invalidated simply because the designated portal schedule had passed, noting the serious legal consequences of cancellation.
Accordingly, the Court disposed of the writ petition with a direction that if the petitioner approaches the competent authority within two months, furnishes all pending returns, and pays the full tax dues along with applicable interest and late fees, the authority shall consider revocation and restore the cancelled registration in accordance with law.
The court also made it clear that the statutory deadlines for the assessment process under Section 73(10) of the CGST Act will be reassessed starting on the day the court issued its order. Accordingly, the petition was disposed of.
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