High Court of Gauhati8 June 2026

Sri Pankaj Kr Agarwal Alias Pankaj Agarwal v. Union of India

For assesseeRemanded

WP(C) NO. 2932 OF 2026

The ruling in brief

Where assessee's GST registration was cancelled due to non-filing of returns for six months, assessee was permitted to seek restoration on compliance with Rule 22(4) by filing pending returns and clearing tax, interest, penalty and late fee dues, with limitation under section 73(10) running from date of order except for FY 2024-25 as per section 44

Provisions considered

Section 30, read with sections 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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Related rulings

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Sri Pankaj Kr Agarwal Alias Pankaj Agarwal v. Union of India

The ruling in brief

Provisions considered

Sri Pankaj Kr Agarwal Alias Pankaj Agarwal 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