CGST Rules | GST Registration Can Be Restored After Expiry Of Revocation Period If Rule 22(4) Conditions Are Fulfilled: Gauhati High Court

The Gauhati High Court has held that GST Registration can be restored even after expiry of the revocation period if the assessee complies with Rule 22(4) CGST (Central Goods and Services Tax Rules), 2017 requirements. The Single Bench, consisting of Justice Sanjay Kumar Medhi, opined that if the assessee submits such an application and complies with all the requirements as provided in the proviso to Rule 22(4) of CGST Rules, 2017, the concerned authority shall consider the application of the assessee for restoration of GST registration and shall take necessary steps for restoration of GST registration of the assessee. The assessee/petitioner was served with a show cause notice for non-filing of GST returns for a continuous period of six months. The GST registration of the assessee was cancelled without assigning any reason and without specifying any date of hearing. The assessee contends that he was not conversant with the online procedure, and could not submit any reply to the said show cause notice. When he came across the said notice, the time for filing a reply was already over, and the order had also been uploaded in the portal. The assessee further submitted that he has updated all pending returns up to March 2023 as allowed by the GST portal, and while updating returns, he has also discharged all GST dues along with late fees and interest. The assessee argued that he tried to file the necessary application seeking revocation of the GST cancellation; however, the same could not be filed as the time limit prescribed for filing of the revocation application had elapsed, with a message that the 270-day revocation time had expired. Referring to Rule 22 of the CGST Rules, 2017, the bench noted that if a person, who has been served with a show cause notice under Section 29(2)(c) of the Act, is ready and willing to furnish all the pending returns and to make full payment of the tax itself along with applicable interest and late fee, the officer, duly empowered, can drop the proceedings and pass an order in the prescribed Form i.e. Form GST REG-20. The bench stated that cancellation of registration entails serious civil consequences,…… in the event the assessee approaches the officer, duly empowered, by furnishing all the pending returns and making full payment of the tax dues, along with applicable interest and late fee, the officer, duly empowered, may consider to drop the proceedings and pass an appropriate order in the prescribed Form. In view of the above, the bench directed the assessee to approach the concerned authority within a period of two months seeking restoration of GST registration. Case Title: Dhirghat Hardware Stores and Anr. v. The Union of India and 3 ors.Citation: 2025 LiveLaw (Gau) 53 Case Number: WP(C)/5944/2025 Counsel for Petitioner/Assessee: A K Gupta and R S Mishra Counsel for Respondent/Department: K. Jain Click Here To Read/Download The Order

CGST Rules | GST Registration Can Be Restored After Expiry Of Revocation Period If Rule 22(4) Conditions Are Fulfilled: Gauhati High Court

Mehak Dhiman

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