Gauhati High Court Directs Conditional Restoration of GST Registration Cancelled for Non-Filing of Returns

Court : Gauhati High Court

Brief :

The Gauhati High Court considered a petition challenging the cancellation of a GST registration on account of non-filing of statutory GST returns. The petitioner sought restoration of the registration after expressing willingness to discharge all outstanding tax liabilities and comply with the applicable statutory provisions.

While examining the matter, the Court observed that the facts were substantially similar to an earlier decision in which relief had been granted under comparable circumstances. Following the same legal principle, the Court held that restoration of the GST registration could be permitted, provided the petitioner first clears all pending tax dues and fulfills the statutory conditions prescribed under the GST law.

Citation :

Writ Petition (GST) – Gauhati High Court (Citation to be updated after availability of the official judgment/reportable citation.)

Judgement :

The Gauhati High Court directed the concerned GST authorities to restore the petitioner's GST registration subject to the following conditions:

• The petitioner shall clear all outstanding GST liabilities within the time prescribed by the Court.
• The petitioner shall comply with all applicable statutory requirements, including filing the necessary GST returns and other prescribed compliances.
• Upon verification of payment of outstanding dues and fulfillment of the statutory conditions, the GST authorities shall withdraw the cancellation order and issue the appropriate order restoring the GST registration.
• Restoration shall remain conditional upon complete compliance with the requirements laid down under the GST law.

The Court reaffirmed that where a taxpayer subsequently regularizes tax defaults and satisfies the legal conditions for restoration, the authorities are required to process the restoration of GST registration in accordance with law and judicial directions.