Facts of the Case

Sri Bhupinder Pal Singh, engaged in the business of providing “Pandal or Shamiana Services” and an assessee under the Central Goods & Services Tax Act, 2017 and the Assam Goods & Services Tax Act, 2017 bearing Registration No.18AVQPS3924A1ZE, had his GST registration cancelled by order dated 20.10.2022 on the ground that he had failed to submit periodic returns. The petitioner's counsel submitted that his client was willing to file the pending returns and pay the applicable tax and other dues, but that once the registration stood cancelled, he was unable to make an online request for its revival through the GST portal. The petitioner therefore approached the Gauhati High Court seeking a direction enabling restoration of his registration.

Issues Involved

  1. Whether a taxpayer whose GST registration has been cancelled for return-default, but who is willing to comply and file the pending returns with dues, may be permitted to seek restoration through an offline mechanism where the online portal does not permit such a request post-cancellation.

Petitioner's Arguments

  • The petitioner is willing to submit periodic returns and pay the tax and other dues applicable under the law.
  • After cancellation of the registration, the petitioner has been unable to make an online request for reviving the registration through the GST portal.

Respondent's Arguments

  • The petitioner is clearly a defaulter, but an application for revocation of cancellation of GST registration can be considered only in accordance with the provisions of the Assam Goods and Services Tax (AG&ST) Rules, 2017.
  • If an appropriate order is passed to that effect, the authorities would do the needful, subject to payment of tax, penalty, filing of return, and payment of late fee.

Court Order/Findings

  • Recording the petitioner's agreement to pursue this course, the Court directed that within two weeks, the petitioner shall approach the concerned authorities offline, enclosing a copy of the order, seeking restoration of his GST registration.
  • If such an application is made within the time prescribed, the authorities were directed to take necessary steps as per the AG&ST Rules and restore the GST registration as expeditiously as possible, subject to compliance with the requirements of payment of tax, penalty, filing of returns, and late fee.

Important Clarification

  • Where the GST portal does not permit an online application for revocation once registration has already been cancelled for return-default, the taxpayer may be permitted to make an offline application to the authorities enclosing the Court's order, and the authorities must process such application under the applicable GST Rules upon compliance with dues, returns, and late fee.

Sections Involved

  • Section 29, CGST/AGST Act, 2017 — cancellation of registration, including for failure to furnish returns.
  • Section 30, CGST/AGST Act, 2017 — revocation of cancellation of registration.
  • AG&ST Rules, 2017 — procedural rules governing applications for revocation of cancellation.

Decision – In Favour of

Disposed of with directions, in favour of the Assessee to the extent of enabling a path to restoration — the Court did not adjudicate the correctness of the cancellation itself but secured an offline mechanism for the petitioner to seek revival of registration upon compliance.

Related Case Laws

No directly on-point case notes are currently published on this site.

Case Details

Court: Gauhati High Court
Case No.: WP(C)/6009/2023
CNR: GAHC010230152023
Coram: Suman Shyam, J.
Decision Date: 11-10-2023
Disposal Nature: Disposed of, directing petitioner to seek restoration of GST registration

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