Background: Kipa Tapu, proprietor of “TOSD Enterprise,” was registered under the CGST/AGST Acts. His GST registration was cancelled because he failed to file GST returns continuously for six months. A show-cause notice was issued and an opportunity for personal hearing was granted but neither could he respond to the Show Cause Notice nor appeared before the proper officer within the stipulated time due to lack of familiarity with the online GST procedure. Later, he filed all pending returns and paid the outstanding tax, interest and late fees. However, he could not apply for revocation because the prescribed time limit for filing application for revocation had expired.
Issue: The main issue before the Gauhati High Court was whether the petitioner could seek restoration of his cancelled GST registration after filing all pending returns and paying the applicable tax dues, interest and late fees, despite the expiry of the prescribed period for applying for revocation.
Court Decision: The Gauhati High Court held that under the proviso to Rule 22(4) of the CGST Rules, the proper officer has the authority to drop the cancellation proceedings when the taxpayer furnishes all pending returns and makes full payment of tax, interest and late fees. The Court therefore disposed of the writ petition and directed the petitioner to approach the concerned authority within two months for restoration of his GST registration. The authority was directed to consider the application and pass appropriate orders, with the process to be completed preferably within 60 days. Kipa Tapu v. The Union of India & Ors., WP(C)/369/2026, decided on 7 August 2026, Gauhati High Court (Itanagar Bench).