Gauhati High Court Directs Dept. to Consider Restoration of GST Registration After Filing of Pending Returns

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Gauhati High Court Directs Dept. to Consider Restoration of GST Registration After Filing of Pending Returns

GST

Published on

23/03/2026

By Mariya Paliwala

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The Gauhati High Court has directed GST authorities to consider the restoration of a cancelled GST registration upon compliance with statutory requirements, reaffirming the legal position that procedural lapses can be remedied where substantive compliance is achieved. The bench of Justice Robin Phukan found that cancellation of GST registration carries serious civil consequences, affecting the…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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Gauhati High Court Directs Dept. to Consider Restoration of GST Registration After Filing of Pending Returns

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