Restoration of Cancelled GST Registration Allowed if Taxpayer Clears Dues and Files Return: Gauhati HC

The Gauhati High Court ordered that a taxpayer, by clearing all dues and filing pending returns, can restore the cancelled GST registration.

The court mentioned Rule 22(4) of the GST rules, which allows revocation of GST registration cancellation, if pending returns are filed and tax, interest and late fees paid.

In this case, the petitioner’s GST registration was cancelled for non-filing returns for 6 months, but she later updated all the returns and paid dues, explaining her delay was due to unfamiliarity with online systems.

The Court directed her to approach the tax department within two months for restoration and noted that cancellation has serious consequences for business continuity.