Bhushan Chandra Deka v. Union of India
In favour of the assessee
The ruling in brief
The Gauhati High Court (1 June 2026, WP(C) No. 2730 of 2026) considered a works-contract proprietor whose GST registration was suspended and cancelled in 2024 after six months of non-filing of returns, following an unsuccessful appeal. The petitioner attributed the default to serious burn injuries from an LPG blast and stated that the statutory window for revocation on the portal had closed. Relying on Section 29(2)(c) and the proviso to Rule 22(4) of the CGST Rules, and aligning with Dhirghat Hardware Stores, the Court held that cancellation carries serious civil consequences and that a taxpayer willing to cure the default may still be restored. The writ was allowed in favour of the assessee: the petitioner may apply within sixty days, file all pending returns, and pay tax, interest, penalty and late fee; the proper officer must consider restoration expeditiously. Limitation under Section 73(10) runs from the order date, except FY 2024-25 under Section 44. This is a case-law summary, not legal advice.
For information only — not legal advice. Read the full judgment and applicable law before relying on this summary.
Provisions considered
- CGST S.30 — Revocation of cancellation of registration.
- CGST S.29 — Cancellation or suspension of GST registration.
- CGST Rules R.22 — Cancellation of registration procedure.
- CGST Rules R.23 — Revocation of cancellation of registration.
Source documents
Similar rulings
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Sri Chongtham Manabandra Singh v. Union of India
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In favour of the assessee
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