Gauhati HC Permits Offline GST Registration Restoration on tax Compliance

Sri Bhupinder Pal Singh Vs State of Assam And 2 Others (Gauhati High Court)

Gauhati High Court heard a writ petition filed by Bhupinder Pal Singh, a business owner providing “Pandal or Shamiana Services,” challenging the cancellation of his GST registration. His registration was revoked on October 20, 2022, due to non-filing of periodic returns. The petitioner expressed willingness to file the pending returns and pay applicable dues but was unable to submit an online application for revocation. The Assam State GST authorities argued that cancellation was justified under the Assam GST Rules, 2017, and reinstatement could only be considered upon compliance with tax obligations, including penalties and late fees.

Given the petitioner’s readiness to comply, the court directed him to submit an offline application for GST restoration within two weeks. The concerned authorities were instructed to process the request in accordance with the law. With these directions, the court disposed of the petition, ensuring a legal pathway for businesses to reinstate their GST registration while maintaining tax compliance.

FULL TEXT OF THE JUDGMENT/ORDER OF GAUHATI HIGH COURT

Heard Mr. R. S. Mishra, learned counsel appearing for the writ petitioner. Also heard Mr. B. Choudhury, learned Standing Counsel, SGST and Taxation Department, Assam appearing for the respondents.

The petitioner herein claims to be engaged in the business of providing “Pandal or Shamiana Services” and is an assessee under the Central Goods & Services Tax Act, 2017 / Assam Goods & Services Tax Act, 2017 bearing Registration No.1 8AVQPS3924A1 ZE. The petitioner’s GST registration was cancelled vide order dated 20.10.2022 on the ground that he had failed to submit periodic returns.

According to Mr. Mishra, his client is willing to submit periodic returns and pay the tax and other dues as may be applicable under the law. However, submits Mr. Mishra, after the cancellation of the registration, the petitioner has been unable to make an online request even for reviving the registration. Mr. Choudhury, on the other hand, submits that the petitioner is clearly a defaulter. However, an application for revocation of cancellation of the GST registration can be considered only in accordance with the provisions of the AG & ST Rules, 201 7 and therefore, if an order is passed to that effect, the authorities will do the needful subject to payment of tax, penalty, filing of return and payment of late fee.

Mr. Mishra submits that his client is agreeable to the said recourse. If that be so, no practical purpose would be served by keeping this writ petition pending before this Court any further.

In view of the submissions made by the learned counsel for both the sides, this writ petition is being disposed of by providing that within two weeks from today, the petitioner shall approach the concerned authorities off-line, seeking restoration of his GST registration. If such an application is made within the time prescribed by this order, by enclosing a copy of this order, necessary steps may be taken in that regard as per the requirement of the Rules and the GST registration of the petitioner be restored, as expeditiously as possible. With the above observation, this writ petition stands disposed of.