Facts of the Case

The petitioner, running a proprietorship under the name M/s G.T. & Son Enterprises engaged in construction, hardware and government-order supplies, had his GST registration cancelled by order dated 29.04.2024 for failure to file returns for a continuous period of six months, pursuant to a system-generated show-cause notice dated 12.03.2024. The petitioner explained that, due to financial constraints, he had stopped filing returns from September 2023 and, having relied on GST practitioners in the past, did not regularly check the portal and remained unaware of the notice. By the time he sought relief, the statutory window for revocation had expired and the three-year bar on filing returns after the due date further complicated his ability to regularise the position through the portal.

Issues Involved

  1. Whether a taxpayer whose GST registration was cancelled for non-filing of returns, and who has since crossed the statutory revocation and return-filing deadlines, can still obtain restoration of registration.

Petitioner's Arguments

  • Relied on two coordinate bench orders of the same Court — Rakhe Achi v. Union of India (WP(C) 179(AP)/2026, dated 29.04.2025) and Tai Miri v. Union of India (WP(C) 274(AP)/2026, dated 22.06.2026) — where similarly placed petitioners were granted conditional restoration of GST registration on payment of all outstanding dues, submitting his case was squarely covered.

Respondent's Arguments

  • Counsel for the Union of India and for the CGST respondents fairly conceded that the issue was similar to Rakhe Achi and Tai Miri, and had no objection to a similar direction being passed.

Court Order / Findings

  • Considering the submissions and the two precedents relied upon, the Court held the petitioner's case was squarely covered and entitled to similar relief.
  • The Superintendent of CGST was directed to intimate the petitioner of his total outstanding statutory dues (and any penalty/fine) up to the date of cancellation and restoration; the petitioner was to pay the same within 21 days of such intimation; and, on proof of payment, the Superintendent was directed to pass an appropriate order revoking the cancellation and restoring the GST registration.

Important Clarification

  • Even where the statutory time limits for seeking revocation of a cancelled GST registration and for filing pending returns have both expired, High Courts have continued to grant conditional restoration — following their own settled line of coordinate bench precedents — provided the taxpayer clears the full outstanding statutory dues within a fixed window after being intimated of the exact amount.

Sections Involved

  • Section 29, CGST Act, 2017 — cancellation of registration for continuous default in filing returns.
  • Section 30, CGST Act, 2017 — revocation of cancellation of registration.

Decision – In Favour of

The order is in favour of the Assessee. Restoration of GST registration was directed, conditional on payment of all outstanding dues within 21 days of intimation.

Case Details

Court: Gauhati High Court (High Court of Assam, Nagaland, Mizoram and Arunachal Pradesh), Itanagar Bench
Case No.: WP(C)/380/2026
Coram: Hon'ble Mr. Justice Budi Habung
Date of Order: 11th August, 2026

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