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Calcutta HC Orders GST Registration Restoration on Return Filing
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Calcutta High Courttax

Calcutta HC Orders GST Registration Restoration on Return Filing

October 2, 2026

Calcutta HC set aside GST cancellation, allowing revival of registration upon filing of pending returns with dues paid within six weeks.

Calcutta HC Allows GST Revival on Filing Returns Within Six Weeks

The Calcutta High Court set aside a GST registration cancellation order and granted a six-week window for the taxpayer to file pending returns and pay tax, interest, penalty, and late fees to restore compliance status. The Court held that cancellation should be a last resort, especially where wilful default is not established.

The bench invoked Section 29(2) and Rule 21(1) of the CGST Rules, emphasizing rehabilitation over punitive disqualification. The Court observed that tax compliance can be enforced without permanently disentitling businesses from participation in the formal economy.

This decision offers a practical roadmap for revival of lapsed registrations. Practitioners should move swiftly upon receipt of SCN or cancellation notices, and file rectification applications under Section 48 where defaults are technical. Timely engagement reduces recourse to writs.

Citations

  • CGST Act, 2017, Section 29(2)
  • CGST Rules, Rule 21(1)
Practice Areas:tax

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