Sri Nur Alom v. Union of India
In favour of the assessee
The ruling in brief
Sri Nur Alom challenged before the Gauhati High Court (11 September 2026, WP (C) No. 4971 of 2026) cancellation of GST registration for non-filing of returns and dismissal of his restoration appeal as time-barred, leaving him without a registration needed for ongoing trade. The petitioner undertook to file all pending returns and pay tax, interest and penalty if cancellation were set aside. Writ relief set aside cancellation on condition of filing pending returns within thirty days with requisite payments; limitation under Sections 73(10) and 74(10) was directed to run from the present order except where Section 44 governed annual return timelines. Outcome: in favour of the assessee. Shows writ courts granting compliance-based restoration when appellate forums reject on delay alone. 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.29 — Cancellation or suspension of GST registration.
- CGST S.30 — Revocation of cancellation of registration.
- CGST S.44 — Annual return and reconciliation statement.
- CGST S.73 — Determination of tax not paid or short paid (non-fraud cases).
- CGST S.74 — Determination of tax not paid or short paid involving fraud or suppression.
Source documents
Similar rulings
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