Gauhati High Court Permits Taxpayer to Seek Restoration of GST Registration Despite Expiry of Revocation Timeline
| Case Kipa Tapu v. Union of India & 4 Ors. | Court Gauhati High Court, Itanagar Bench | Case No. WP(C)/369/2026 | Date of Order 07 August 2026 |
BRIEF FACTS
The petitioner, proprietor of “TOSD Enterprise”, had his GST registration cancelled on 30.05.2025 for continuous non-filing of GST returns for six months or more. A Show Cause Notice was issued on 16.04.2025.
The petitioner later furnished the pending returns up to March 2025 and paid the GST dues along with interest and late fees.
However, the GST portal did not allow filing of revocation application as the prescribed timeline of 270 days from the date of cancellation had expired.
WHAT THE COURT CONSIDERED
Cancellation of GST registration entails serious civil consequences.
The petitioner was ready and willing to furnish all pending returns and discharge tax dues, interest and late fees as contemplated under the proviso to Rule 22(4) of the CGST Rules, 2017.
LEGAL PROVISION CONSIDERED
- Proviso to Rule 22(4) of the CGST Rules, 2017
Where cancellation proceedings are initiated for contraventions under Section 29(2)(b) or 29(2)(c), furnishing all pending returns and making full payment of tax dues along with applicable interest and late fees shall result in dropping of proceedings and an order being passed in FORM GST REG-20.
CORE LEGAL PRINCIPLE
Expiry of the statutory timeline for filing an application for revocation did not prevent the High Court from granting the petitioner an opportunity to approach the competent GST authority for restoration of registration, subject to compliance with the requirements specified by the Court and applicable law.
HELD / DIRECTIONS OF THE COURT
| Petitioner permitted to approach the concerned authority within TWO MONTHS seeking restoration of GST registration. | If the petitioner complies with the requirements under the proviso to Rule 22(4), the authority shall consider the application and pass orders in accordance with law. | The process shall be completed expeditiously and preferably within 60 DAYS from receipt of the certified copy of the order. | The period under Section 73(10) shall be computed from the date of this order (except FY 2025-26). Petitioner liable for all arrears including tax, penalty, interest and late fees. |
GSTCORNOR® TAKEAWAY
The decision provides relief to taxpayers whose GST registration has been cancelled for non-filing of returns and who could not file revocation within the stipulated time. Where the taxpayer is ready to regularise defaults by filing pending returns and paying the statutory dues, authorities must consider restoration in accordance with law and the directions of the Court.
DISCLAIMER: This GST Insight is based on the order dated 07.08.2026 passed by the Gauhati High Court, Itanagar Bench, in Kipa Tapu v. Union of India & 4 Ors., WP(C)/369/2026. It is intended solely for educational and informational purposes. Readers are advised to refer to the complete judgment and applicable statutory provisions before taking any action.
Radhika Goyal is Author of Taxconcept Gurugram head office, for deeply reported tax, gst and income tax articles on issues that matter. He splits her time between New Delhi and Bengaluru, and has worked as a reporter, a podcaster and an editor for publications across India.