Restoration of Cancelled GST Registration What Gauhati HC Ruled
But a recent ruling by the Gauhati High Court has brought relief to taxpayers who missed compliance due to genuine difficulties. The court clarified that filing returns and clearing dues can justify revocation of cancelled GST registrations, even after prescribed timelines.
Let’s break it down.
Background: Why GST Registrations Get Cancelled
- Returns not filed for two tax periods (for composition dealers)
- Voluntary cancellation is applied for
But what happens if this deadline is missed?
Gauhati High Court’s Verdict: Legal Basis for Restoration
In M/s Teesta Agro Industries vs Union of India, the Gauhati High Court ruled in favour of the petitioner, observing:
“Once the taxpayer has cleared pending dues and filed returns, denial of restoration merely on the grounds of delay is not justified when the authority failed to act within its own stipulated time.”
Key Points from the Judgment:
- The court invoked Article 226 of the Constitution to provide relief beyond the 30-day revocation limit.
Practical Takeaways for Taxpayers
- You file all pending returns (GSTR-3B, GSTR-1 etc.)
- You pay the entire tax liability, including late fees and interest
- You submit a revocation application with reasonable cause
📌 Expert View:
But this case proves that if you regularise compliance, courts may direct restoration—even after deadlines,” says CA Kiran Jha.
Step-by-Step: How to Apply for GST Registration Revocation
| Step | Action Required |
|---|---|
| 1 | Login to GST portal and go to Services → Registration → Application for Revocation |
| 2 | Upload return filing proofs and payment challans |
| 3 | Submit a written explanation for delay (if any) |
| 4 | Track ARN for updates or possible show-cause notices |
| 5 | Comply with any further direction issued by GST officer |
Legal References
- Section 29, CGST Act, 2017 – Cancellation of registration
- Section 30, CGST Act, 2017 – Revocation of cancellation
- Gauhati HC Case: M/s Teesta Agro Industries vs UOI
- GST Rules on cancellation and revocation (official link)
Related Efiletax Blog
👉 Missed GST Returns? Here’s How to Regularise Compliance
FAQ: Restoration of Cancelled GST Registration
Q1. Can I restore GST registration after more than 90 days of cancellation?
Yes, courts like Gauhati HC have allowed restoration if dues are cleared and returns filed.
Q2. Do I have to pay late fees and interest?
Yes. You must pay all outstanding tax, interest, and penalties before applying.
Q3. Will GSTN allow online revocation after timeline?
The portal may block it, but a manual application or court direction can help in such cases.
Summary
GST registration restoration is possible if the taxpayer files pending returns and clears dues, says Gauhati High Court. Courts can allow revocation even after timelines under Article 226.
Conclusion: Don’t Panic—Take Action
With timely action, and now judicial backing, you can restore your registration. If you’re unsure how to proceed, let Efiletax help you file pending returns, calculate dues, and draft your revocation application.