GST Registration to Be Restored on Filing Returns Within 60 Days

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  • Last Updated on 30 June, 2026

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GST Registration Restoration Rule 22(4)

Case Details: Sri Chongtham Manabandra Singh vs. Union of India - [2026] 187 taxmann.com 621 (Gauhati)

Judiciary and Counsel Details

  • Kardak Ete, J.
  • R.S. Mishra, Ms B. Sarma & Ms M Dey, Advs for the Petitioner.

Facts of the Case

The petitioner, a proprietorship concern holding GST registration, was issued a show-cause notice for non-filing of GST returns for six consecutive months. Pursuant to the notice, the GST registration was suspended and subsequently cancelled by the jurisdictional authority. Aggrieved by the cancellation, the petitioner filed the writ petition seeking restoration of the GST registration and permission to regularise the default by filing the pending returns and discharging the applicable tax liability. The matter was accordingly placed before the High Court.

High Court Held

The High Court held that, in terms of Section 30 read with Section 29 of the CGST Act and Rule 22 of the CGST Rules, the petitioner was entitled to seek restoration of the cancelled GST registration. Relying on its earlier decision in ‘Dhirghat Hardware Stores v. Union of India [2025] 180 taxmann.com 73 (Gauhati)’, the Court permitted the petitioner to regularise the default by furnishing the pending returns in terms of the proviso to Rule 22(4) and paying the applicable tax, interest, penalty and late fee within 60 days. It directed the jurisdictional authority to consider the petitioner’s request and restore the registration expeditiously upon such compliance. The Court further held that the limitation under Section 73(10) would run from the date of the order and that computation would be made in accordance with Section 44.

List of Cases Reviewed

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