Cancelled GST registration has to be revoked if dues are cleared: Gauhati HC

Staff Reporter

GUWAHATI: A ruling issued by the Gauhati High Court has revealed that authorities have to revoke the cancellation of GST registration of any individual or party if the individual clears all outstanding statutory dues.

This has come to light in the directive issued by the Itanagar bench of the high court headed by Justice Kardak Ete.

The petitioner of a writ petition (WP-C 182/2025) challenged the cancellation of her GST registration on October 21, 2022, by the Superintendent of Taxes, Itanagar, Zone-II. The petitioner prayed for a direction to revoke the cancellation of her GST registration.

The counsel of the petitioner submitted that his client has already filed the return and paid the tax amount due along with the outstanding statutory dues as per Rule 23 GST Rules, 2017, till the date of cancellation of the GST registration.

The court disposed of the writ petition by directing the respondent authorities to restore the GST registration of the petitioner on filing the return along with the deposit of the statutory dues by the petitioner in accordance with the applicable rules.

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