High Court of Gauhati10 June 2026

Sri Chongtham Manabandra Singh v. Union of India

For assessee

WP (C) NO. 3000 OF 2026

The ruling in brief

Where GST registration of a proprietorship was cancelled due to non-filing of returns for six months, petitioner was permitted to seek restoration by filing pending returns and paying tax, interest, penalty, and late fee as per Rule 22(4), upon which authority must consider and restore registration expeditiously, with statutory limitation to run from date of this order

Provisions considered

Section 30, read with sections 29, 44 and 73, of Central Goods and Services Tax Act, 2017/Assam Goods and Services Tax Act, 2017 - Rule 22 of Central Goods and Services Tax Rules, 2017/Assam Goods and Services Tax Rules, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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Calcutta High Court24 Sept 2026

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Where registration was cancelled due to non-updation of bank details following separation from joint account, and no fraud or evasion was alleged, such lapse was curable by furnishing correct particulars, thus one opportunity to prove bona fide was warranted and cancellation was quashed subject to compliance, pending returns and dues being filed for restoration of registration

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Where tax authority cancelled registration of assessee-firm retrospectively citing fraud or suppression but failed to consider request for more time to submit key documents, and passed order without deciding on such request or examining supporting evidence, such cancellation violated principles of natural justice and was set aside. GST: Where petitioners' registration cancellation was followed by revocation proceedings requiring immediate payment via DRC-03 and rejection relied on purchases from dealers whose registration was cancelled suo motu without prior notice to petitioners, imposition of payment and reliance on uncommunicated grounds amounted to jurisdictional overreach, rendering rejection order unsustainable and liable to be quashed. GST: Where registration was cancelled and revocation was rejected, but appellate authority introduced new grounds beyond original show cause notice, and opportunity to submit documents was denied at cancellation stage, such orders were quashed as non-application of mind and prejudicial amalgamation of issues warranted setting aside of cancellation and appeal with liberty to initiate fresh proceedings with due process

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Where assessee's registration was cancelled due to non-filing of GSTR-3B for six months and, upon filing all pending returns and taxes, revocation was allowed, FAA erred by not mandating recovery of interest, late fee and penalty, so penalty was imposed and revenue permitted to collect all ancillary dues in compliance with Rule 23(1)

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Sri Chongtham Manabandra Singh v. Union of India

The ruling in brief

Provisions considered

Sri Chongtham Manabandra Singh v. Union of India

The ruling in brief

Provisions considered

Read the full analysis

Joydeb Karmakar @ Jaydeb Karmakar v. Union of India

Neptune Enterprise v. State of Gujarat

Md Qamaruddin Khan v. YRK Constructions

Read the full analysis