The HC granted a second opportunity to restore a cancelled GST registration despite the lapse of the statutory time limit, subject to compliance with Rule 22(4) of the CGST Rules.
Saloni Kumari | Apr 14, 2026 |
HC Allows Restoration of Cancelled GST Registration Despite Delay in Revocation Application
The Gauhati High Court, relying on an earlier judgement of this court in a case titled Mr Masuk Ahmed Barbhuiya vs The Union of India & 3 Ors, WP(C) No. 6674/2025, instructs the tax authorities to restore the petitioner’s GST registration if he files an application for GST revocation and complies with all the conditions prescribed under Rule 22 (4) of the CGST Rules, 2017.
The GST registration of the petitioner was cancelled by the tax authorities on the accounts of non-filing of the GST returns for a continuous period of six months. The petitioner claimed that this non-compliance was unintentional and was due to the careless behaviour of his Tax Consultant as he never informed the petitioner about the non-compliance under the CGST/AGST Act. In conclusion, the petitioner was sent a show cause notice (SCN) dated December 07, 2023, for which the petitioner was required to furnish a reply within 30 days and appear for the personal hearing on January 03, 2024.
The petitioner argued that with the issuance of the SCN, his GST registration was suspended and subsequently was cancelled on April 20, 2024, without specifying any proper reason. The petitioner had also tried to file an application seeking revocation of the GST registration; however, he failed at the same, as the time limit to apply for GST revocation has already ended. The petitioner claims that he has furnished his GST returns up to April 2024. The petitioner claimed that he is ready to adhere to all the formalities mentioned under the provisions of Sub-Rule (4) of Rule 22 of the CGST Rule, 2017.
When the court heard arguments from both sides, it decided to grant the petitioner a second opportunity. The petitioner has been directed to approach the concerned authorities within 60 days from today seeking restoration of his GST registration. The tax authorities have been instructed to restore the petitioner’s GST registration, if he files an application and complies with all the necessary requirements prescribed under Rule 22 (4) of the CGST Rules, 2017.
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