{"id":6238,"date":"2025-10-07T17:52:33","date_gmt":"2025-10-07T12:22:33","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=6238"},"modified":"2025-10-07T17:52:33","modified_gmt":"2025-10-07T12:22:33","slug":"cancelled-gst-registration-can-be-restored-after-filing-returns-hc","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/cancelled-gst-registration-can-be-restored-after-filing-returns-hc","title":{"rendered":"Cancelled GST Registration Can Be Restored After Filing Returns | HC"},"content":{"rendered":"<pre><strong>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/gst\/101010000000408687\/gst-registration-cancelled-for-non-filing-of-returns-may-be-restored-if-assessee-files-pending-returns-and-dues-hc\"><i>Prashujya Mech vs. Union of India (2025) 34 Centax 295 (Gau.)<\/i>\u00a0<\/a><\/strong><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>Sanjay Kumar Medhi<\/strong>, J.<\/li>\n<li><strong>S\/Shri A.K. Gupta<\/strong> &amp; <strong>R.S. Mishra<\/strong>, Advocates, for the Petitioner<\/li>\n<\/ul>\n<h2><em style=\"font-size: 28px;\">Facts of the Case<\/em><\/h2>\n<p><span data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span>The petitioner-assessee\u2019s GST registration was cancelled under Section 29 of the Central and State GST Acts owing to non-filing of returns for a continuous period of six months. A show-cause notice was issued, but the assessee failed to respond within the stipulated time, resulting in an order of cancellation. Subsequently, the assessee updated all pending returns and sought to apply for revocation of cancellation; however, the statutory time limit for filing such an application had already lapsed. The petitioner therefore approached the High Court seeking restoration of registration.<\/p>\n<h2><em>High Court Held<\/em><\/h2>\n<p>The High Court held that where the assessee is ready and willing to furnish all pending returns and make full payment of tax dues along with applicable interest and late fee, the proper officer duly empowered under law may consider the request for restoration and pass an appropriate order in the prescribed form. The writ petition was accordingly disposed of, granting liberty to the assessee to approach the concerned authority for restoration of registration.<\/p>\n<h2><em>List of Case Cited<\/em><\/h2>\n<ul>\n<li><a href=\"http:\/\/centaxonline.com\/search?searchData=(2024)%2014%20Centax%20170%20(Gau.)&amp;itemType=AP\">Sanjoy Nath v. Union of India<\/a> \u2014 2024 (82) G.S.T.L. 49 (Gau.) = (2024) 14 Centax 170 (Gau.) \u2014 Referred [Para 11]<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Prashujya Mech vs. Union of India (2025) 34 Centax 295&hellip;<\/p>\n","protected":false},"author":16,"featured_media":6252,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[37,60,189],"tags":[],"class_list":["post-6238","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst","category-news","category-gst-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Cancelled GST Registration Can Be Restored After Filing Returns | HC<\/title>\n<meta name=\"description\" content=\"HC rules that GST registration cancelled for non-filing of returns can be restored if the assessee files 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