High Court Directs GST Registration Restoration Upon Payment of Outstanding Dues and Penalties

High Court Directs GST Registration Restoration Upon Payment of Outstanding Dues and Penalties The High Court Grants Relief to taxpayer whose GST Registration was cancelled for Non-Filing of Returns. High Court Granted Relief Despite Expiry of Time Limits The petitioner is Smti Gollo Sarah who was carrying on a construction work agency business under the trade name M/s Sml Builders and Company in Itanagar, Arunachal Pradesh. She was registered under the GST regime with effect from 19 September 2023. Due to financial difficulties and the non-operation of her business, the petitioner failed to file GST returns. Consequently, a system-generated show cause notice dated 15 October 2025 was issued through the GST portal for non-filing of returns for six consecutive months, and her registration was suspended with immediate effect. The petitioner submitted that she was dependent on GST agents and chartered accountants for filing returns and was unaware of the defaults. The GST authorities subsequently cancelled her registration with effect from 15 October 2025. She could not apply for revocation under Section 30 of the CGST Act, 2017, read with Rule 23 of the CGST Rules, 2017, as the prescribed 90-day period and the additional 180-day period had expired. The limitation period for filing an appeal under Section 107(1) of the CGST Act had also lapsed. The High Court noted that a similarly situated taxpayer had been granted relief in Gangte Togung Vs The Union of India and Others case, by an order dated 11 August 2026. In that case, the Court had permitted restoration of GST registration subject to payment of the applicable penalties and fines. Considering the similarity between the two cases, the Court disposed of the writ petition with the consent of the parties and the petitioner was directed to pay the entire statutory dues within 21 days from the date of such intimation.