The HC directed GST authorities to reconsider a taxpayer’s cancelled GST registration, holding that prolonged illness and medical incapacity constituted sufficient cause for non-filing of GST returns.
Saloni Kumari | Jun 14, 2026 |
Calcutta High Court Opens Door for GST Registration Revival After Medical Recovery
The Calcutta High Court held that serious medical illness constituted sufficient cause for non-filing of GST returns. It directed authorities to fairly consider the taxpayer’s representation for GST registration restoration, grant a hearing, and revoke cancellation if permissible under Section 30 of the GST Act.
The key issue raised before the Calcutta High Court was whether it is fair to cancel GST registrations merely on account of non-filing of GST returns for the period from August 2022 to February 2026.
The petitioner prayed for the court to direct the tax authorities to revoke his cancelled GST registration under the WBGST Act, 2017. He claims that in July 2022, he was diagnosed with a severe gastrointestinal disorder, and he was being asked by the doctors to be on a prolonged medical rest from August 2022 onwards. Hence, he could not take part in tax proceedings, and this is why he also could not furnish his GST returns.
When his medical condition recovered, he immediately filed a detailed representation dated March 23, 2026, urging the concerned tax authorities to revoke his GST registration under Section 30 of the GST Act, 2017, along with supporting medical documents. The concerned tax authorities did not raise any objection to the aforesaid representation furnished by the petitioner seeking GST restoration. When the case was taken before the Calcutta High Court, the court found the reason explained by the petitioner for non-filing of GST returns a sufficient cause.
Consequently, the court found it fair to direct the tax authorities (respondent) to consider the petitioner’s representation dated March 23, 2026, forthwith within a period of three weeks from the date of communication of this order and thereafter issue a reasoned and fair order in accordance with law after granting the petitioner a fair opportunity of hearing and communicating such decision within a week thereafter.
If the petitioner adheres to all the directions of the court, the concerned authority shall take necessary steps in accordance with law to revoke the cancelled GST registration if permissible under Section 30 of the GST Act, 2017.
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