The Gauhati High Court allowed the taxpayer whose Goods and Services Tax (GST) registration was cancelled for not filing returns to approach the authorities for restoration upon noting that the late filing of returns was attributed to a family medical emergency.
Writ petitioner Sanjaiso Halai, the proprietor of M/s Mishmi Takin Enterprise, contested an order on December 31, 2025, issued in Form GST REG-19 by the Superintendent, Namsai Range, CGST and SGST Department, Arunachal Pradesh.
The GST registration of the applicant gets cancelled by the impugned order on the basis that he had failed to submit GST returns for the successive 6 months.
The applicant is in the business of executing work contracts and has been following the norms of the GST law by discharging his tax obligations. But, because of specific medical emergencies in his family and the absence of understanding with the GST compliance structure, he couldn’t submit the needed GST returns within the specified time duration.
After obtaining a digital GST Show Cause Notice (SCN) on November 15, 2025, the applicant cleared the outstanding tax liability by depositing ₹2,71,186 towards CGST and SGST dues. He paid interest of ₹43,374 and late fees of ₹3,500 on February 19, 2026. After the payment, the applicant furnished a representation before the GST authorities asking for the restoration of his registration.
The representative of the applicant, Advocates Abanso Gamre and Kirmar Ado, stated that various writ petitions engaging identical situations had earlier been disposed of via a coordinate Bench of the High Court by granting liberty to the taxpayer to approach the authorities for registration restoration post adhering to the regulatory pre-requisites.
Counsel referred to the decision of the High Court in Pankaj Mohan vs. Union of India (2025) and claimed that in the cited case, the coordinate bench had disposed of the petition in the motion stage itself.
The standing counsel for the GST department accepted the submission and considered that similar directions can be issued in the current case.
Justice Anjan Moni Kalita stated that under section 29(2)(c) of the Central Goods and Services Tax Act, 2017, GST registration can be cancelled if a registered person fails to file the returns for a successive 6 months.
Reference was made to Rule 22 of the CGST Rules, 2017, which outlines the procedure for cancelling registration and the conditions under which proceedings may be dropped if pending returns are filed and dues are paid.
The Gauhati High Court, acknowledging the facts and the decision of the coordinate bench in Pankaj Mohan (supra), asked the applicant to approach the related GST authority within 15 days, asking for the restoration of the GST registration.
It was notified that if the applicant files an application and follows the provisions under the CGST rules, then the competent authority will acknowledge the request and opt for the crucial measures for the restoration of the GST registration within 45 days.
Subsequently, the writ petition was disposed of.
| Case Title | Sanjaiso Halai Vs. Union of India |
| Case No. | WP(C)/86/2026 |
| For Petitioner | Abanso Gamre, Kirmar Ado |
| For Respondent | Marto Kato |
| Gauhati High Court | Read Order |
