HC Allows GST Registration Restoration Citing Internet Access Issues

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  • Last Updated on 11 July, 2025

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GST Registration Restoration

Case Details: Munni Char vs. Union of India - [2025] 176 taxmann.com 42 (Gauhati)

Judiciary and Counsel Details

    • Sanjay Kumar Medhi, J.
    • A.K. Gupta, Ms M. Nirola & R.S. Mishra, Advs. for the Petitioner.

Facts of the Case

The petitioner, whose GST registration was cancelled for continuous non-filing of returns over a six-month period, contended that she was a resident of a remote area lacking proper internet connectivity and access to qualified tax professionals. Owing to these constraints, she was unable to access the GST portal and respond to the show cause notice within the stipulated time. Furthermore, she could not file an application seeking revocation of the cancellation, as the prescribed time limit had elapsed. It was submitted that she was now willing to furnish all pending returns and make full payment of tax dues, including applicable interest and late fee, and requested a chance to regularize compliance. The matter was accordingly placed before the High Court.

High Court Held

The Gauhati High Court held that cancellation of GST registration entails serious civil consequences. Taking into account the petitioner’s explanation regarding lack of internet facilities and absence of tax professional assistance, the Court directed that if the petitioner approached the jurisdictional officer duly empowered under section 30 of the CGST Act/Assam GST Act by furnishing all pending returns and making full payment of tax dues, interest, and late fee, the officer might consider dropping the proceedings and take appropriate steps for restoration of GST registration in the prescribed form, in accordance with Rule 22 of the CGST Rules/Assam GST Rules.

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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