Cancelled GST Registration Revoked Subject to Filing Pending Returns and Paying Outstanding Dues

By | October 29, 2026
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Cancelled GST Registration Revoked Subject to Filing Pending Returns and Paying Outstanding Dues

Issue

Whether a GST registration cancelled due to non-filing of monthly returns can be quashed and restored after the expiry of the statutory 270-day portal limit for revocation, upon the taxpayer agreeing to comply with pending filings and tax liabilities.

Facts

  • Business & Cancellation: The petitioner, a registered assessee supplying motor vehicles on hire, had their GST registration suspended following an SCN and subsequently cancelled for non-filing of monthly returns.
  • Portal Rejection: The petitioner sought revocation of cancellation after filing returns, but the GST portal rejected the application on the grounds that the 270-day timeline for revocation had expired.
  • Writ Petition: Facing portal-based rejection, the petitioner filed a writ petition seeking quashing of the cancellation order, restoration of registration, and permission to file all pending returns.

Decision

  • Quashing of Cancellation (In Favour of Assessee): Following the precedent in Motaleb Bhuyan v. State of Assam, the order cancelling the GST registration was quashed.
  • Directions for Filing & Compliance (In Favour of Assessee): The petitioner was directed to file all pending GST returns within 30 days and remains liable to pay all arrears of tax, interest, penalties, and late fees.
  • Limitation for Adjudication: The period of limitation for initiating any adjudication proceedings by the Revenue was directed to run from the date of the instant order (except for F.Y. 2026–27, which is governed by annual return provisions).

Key Takeaways

  • Lapse of Portal Timeline Is Not an Absolute Bar: Expiry of the 270-day portal limit for revocation of GST registration does not prevent High Courts from granting relief under writ jurisdiction to enable business continuity.
  • Conditional Restoration: Restoration of a cancelled GST registration is strictly contingent upon full compliance, including the filing of all backlogged returns and clearance of associated tax, interest, late fees, and penalties.
HIGH COURT OF GAUHATI
Ratul Boro
v.
Union of India
Devashis Baruah, J.
WP(C) No. 5747 OF 2026
OCTOBER  15, 2026
Ms. B. Sarmah, Adv. for the Petitioner. S.C. Keyal, Sr. Adv. and K. Jain, Adv. for the Respondent.
ORDER
1. Heard Ms. B. Sarmah, the learned counsel appearing on behalf of the Petitioner. I have also heard Mr. S. C. Keyal, the learned Senior Advocate as well as the Standing Counsel, CGST assisted by Mr. K Jain the learned counsel for the Respondent Nos.2 & 3.
2. The Petitioner herein is aggrieved by the order of cancellation of registration dated 17.05.2024 in terms with Section 29 of the Central Goods and Service Tax Act, 2017 (for short, ‘the CGST Act of 2017’). The Petitioner, thereupon, filed the returns seeking revocation of the cancellation of the registration. However, the same was not allowed by the GST Portal as the time limit prescribed for filing of returns had elapsed. It is under such circumstances, the Petitioner has, therefore, approached this Court by filing the instant writ petition.
3. The materials on record reveal that the Petitioner herein is engaged in the business of providing motor vehicles on hire basis and is a registered Assessee under the Central Goods and Service Tax Act, 2017 (for short, ‘the CGST Act of 2017’)/Assam Goods & Services Tax Act, 2017 (for short, ‘the AGST Act of 2017’). The Petitioner has obtained a registration under the CGST Act of 2017 and was issued a Registration number bearing 18CDHPB1847E2ZS.
4. On account of non-submission of the returns, which is required in terms with Section 39 of the CGST Act of 2017 (which the Petitioner do not deny in the instant writ petition), a Show Cause Notice was issued on 05.02.2024 asking the Petitioner as to why the registration should not be cancelled. In addition to that, it was also mentioned that the GST registration shall stand suspended from 05.02.2024.
5. The learned counsel for the Petitioner submitted that the Show Cause Notice which was issued on 05.02.2024 was vague in as much as no reason as provided under Section 29 of the CGST Act, 2017 has been mentioned. The learned counsel for the Petitioner further submitted that even in the order of cancellation dated 17.05.2024, there are no reasons assigned as to why the registration has been cancelled.
6. It is the further case of the Petitioner that the Petitioner had no knowledge about such cancellation and at the time when the Petitioner applied for enrolling in certain schemes announced by the Government of India, the Petitioner came to learn that the Petitioner’s registration had been cancelled.
7. The record also reveals that the Petitioner thereafter had sought for revocation of the cancellation of the registration by filing the returns, which was, however, disallowed by the GST Portal stating that “Timeline of 270 days from the date of cancellation order provided to taxpayer to file Application for Revocation of Cancellation is expired”.
8. In this regard, this Court finds it very pertinent to take note of that the issue involved in the instant proceedings is no longer res integra, taking into account that this Court had already dealt with similar issues in the case of Motaleb Bhuyan v. State of Assam [2025] 172  97 GSTL 7 (Gauhati)/2025 SCC OnLine SC 1429.
9. It is the opinion of this Court that as the facts of the instant case are similar to those of the Petitioners in the judgment rendered in the case of Motaleb Bhuyan (supra), the Petitioner herein is entitled to similar reliefs.
10. Accordingly, the instant writ petition stands disposed of with the following observations and directions:
(i) The order of cancellation of registration dated 17.05.2024 is set aside and quashed.
(ii) The Petitioner herein is directed to file the returns for the period from the date the Petitioner had failed to file the returns till date, within 30 days from the date of the instant order.
(iii) The period as stipulated in Section 73(10)/74(10) of the CGST Act of 2017/AGST Act, 2017 shall be computed from the date of the instant order, except for the financial year 2026-27, which shall be as per Section 44 of the CGST Act of 2017/AGST Act, 2017.
(iv) The Petitioner herein shall also be liable to make payment of the arrears, i.e. tax, penalty, interest and late fees.