GST Registration Restoration Allowed on Return Compliance | HC

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  • Last Updated on 21 April, 2026

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GST registration restoration

Case Details: NIT Traders vs. Union of India - [2026] 185 taxmann.com 311 (Gauhati)

Judiciary and Counsel Details

  • Sanjay Kumar Medhi, J.
  • Ms M L Gope, Ms N Hawelia, S K Saha & Ms S Sarkar, Advs. for the Petitioner.
  • S K Medhi, SC for the Respondent.

Facts of the Case

The petitioner, a proprietorship concern registered under GST, had its registration cancelled by the Superintendent under Section 29(2)(c) of the CGST Act and Assam GST Act on account of continuous non-filing of returns for six months. Prior to cancellation, a show cause notice (SCN) was issued proposing cancellation on the ground of non-compliance in filing returns. The petitioner sought restoration of the GST registration, contending that it is ready to file all pending returns and discharge the tax, including interest and late fees. It was further submitted that cancellation of registration entailed serious civil consequences affecting business operations and continuity. The matter was accordingly placed before the High Court.

High Court Held

The High Court held that under the proviso to Rule 22(4) of the CGST Rules and Assam GST Rules, the proper officer is empowered to drop cancellation proceedings and restore registration in Form GST REG-20 where the taxpayer furnishes all pending returns and pays tax along with interest and late fee. It was observed that Section 29 provides for cancellation of registration for non-filing of returns. Still, the statutory scheme read with Rule 22(4) permits revival upon subsequent compliance by the registered person. The Court further held that such cancellation carries serious civil consequences. It was noted that the proper officer retains jurisdiction to consider restoration once the compliance requirements under the Rules are met. Accordingly, the writ petition was disposed of, permitting the petitioner to approach the authority for restoration, subject to compliance with the filing of returns and payment of dues in accordance with law.

List of Cases Referred to

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Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied