Cancelled GST Registration Restored Subject to Payment of Dues: Gauhati HC

Taba Nitin Vs Union of India and 3 Ors (Gauhati High Court)

Summary: The Gauhati High Court allowed the writ petition filed by Taba Nitin challenging cancellation of his GST registration and directed restoration of the registration subject to payment of the entire statutory dues. The petitioner carried on multiple businesses in the name and style of M/s Kanang Enterprises and had been registered under the Goods and Services Tax Act, 2017 with effect from 01.02.2024. Due to financial constraints, he could not continue business activities and failed to file GST returns. A system-generated show cause notice dated 08.09.2025 was issued through the GST portal for non-furnishing of returns for a continuous period of six months, simultaneously suspending his registration. The petitioner contended that since his returns were earlier handled by GST practitioners/Chartered Accountants, he did not regularly access the GST portal or email and remained unaware of the notice.

His registration was consequently cancelled by order dated 12.10.2025. He submitted that the statutory period for seeking revocation had expired and, coupled with the restriction on filing returns after three years from the due date, he was unable to file pending returns and discharge his tax liabilities through the portal. Reliance was placed on similar orders, including Rakhe Achi Vs. Union of India & Ors. The respondents did not object to a similar direction. The High Court held that the petitioner was entitled to similar relief and directed the Superintendent of CGST to intimate the total statutory outstanding dues and penalty/fine, if any. The petitioner was directed to pay the dues within 21 days of receipt of the intimation, following which the authority was directed to revoke the cancellation order dated 12.10.2025 and restore the GST registration.