Gauhati High Court Allows GST Registration Revival After Revocation Period Expiry

The Gauhati High Court held that a Goods and Services Tax (GST) registration may be restored even after the statutory revocation period expires, provided the taxpayer complies with the conditions under Rule 22(4) of the Central Goods and Services Tax Rules, 2017.

The petitioner’s registration had been cancelled for non-filing of returns for over six months, but was later regularised through payment of dues and filing of pending returns.

The Court noted that cancellation entails severe civil consequences and directed that authorities must reconsider restoration when statutory compliance is achieved. 

[Dhirghat Hardware Stores & Anr v Union of India & Ors]