Facts of the Case

Riju Moni Gogoi, a sole proprietor registered under the CGST/AGST Act, 2017 bearing registration No. 18AWQPG5804J1Z6, was served a show cause notice dated 12.02.2022 for non-filing of GST returns for a continuous period of six months, but no date for personal hearing was ever notified. Her registration was cancelled by order dated 17.03.2022. She later updated all pending returns and discharged her GST dues along with late fee and interest, but by the time she attempted to file for revocation, the 270-day statutory window under the portal had already expired, blocking her application. She approached the Gauhati High Court under Article 226.

Issues Involved

  1. Whether an assessee who has since complied with all pending return-filing and payment obligations can still seek restoration of a GST registration cancelled for non-filing, once the 270-day window for filing a revocation application has lapsed.
  2. What relief is available under the proviso to Rule 22(4) of the CGST Rules, 2017, to a person willing to cure the default in full.

Petitioner's Arguments

  • The petitioner submitted that her failure to respond to the show cause notice was due to unfamiliarity with the online procedure, and that she discovered the notice and order only after the time for reply and hearing had lapsed.
  • She contended she had since filed all pending returns and paid dues with interest and late fee, and was ready and willing to comply with the proviso to Rule 22(4) of the CGST Rules, 2017.

Respondent's Arguments

  • The order does not record any specific opposition on behalf of the CGST respondents beyond appearance through the Senior Standing Counsel; the case proceeded largely on the undisputed procedural facts.

Court Order / Findings

  • The Court extracted Rule 22 of the CGST Rules, 2017 in full, noting that its proviso to sub-rule (4) empowers the proper officer to drop cancellation proceedings and pass an order in Form GST REG-20 where the person furnishes all pending returns and pays the tax dues with interest and late fee — even after replying to the show cause notice.
  • Given that cancellation of registration entails serious civil consequences, the Court held the petitioner should be permitted to approach the concerned authority for restoration within two months, on furnishing pending returns and paying dues.
  • It clarified that the limitation period under Section 73(10) would run afresh from the date of the order (except for FY 2024-25, governed by Section 44), and that the petitioner remains liable for arrears of tax, penalty, interest and late fee.

Important Clarification

  • The proviso to Rule 22(4) of the CGST Rules offers a curative route back to registration even after the 270-day online revocation window has technically closed — a defaulting taxpayer who is ready to file all pending returns and pay dues in full can still seek restoration through the writ court, since cancellation carries serious civil consequences disproportionate to a procedural lapse if cured.

Sections Involved

  • Section 29(2)(c), Central Goods and Services Tax Act, 2017 – cancellation of registration for non-furnishing of returns for a continuous period of six months.
  • Rule 22, CGST Rules, 2017 – procedure for cancellation, including the proviso to sub-rule (4) permitting the proper officer to drop proceedings on full compliance.
  • Section 39(1), Central Goods and Services Tax Act, 2017 – obligation to furnish periodic returns.

Decision – In Favour of

Disposed of with directions; in favour of the Assessee, with restoration made available on furnishing all pending returns and dues within two months.

Case Details

  • Court: Gauhati High Court (High Court of Assam, Nagaland, Mizoram and Arunachal Pradesh)
  • Case No.: WP(C)/3726/2025
  • Coram: Justice Sanjay Kumar Medhi
  • Date of Order: 27.06.2025

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