D.D. Construction v. the Union of India and 3 Ors.
Case brief
What is this about?
Restoration of GST registration cancelled under Section 29(2)(c) CGST Act 2017 for non-filing of returns for six months or more; revocation application time limit elapsed; proviso to sub-rule (4) of Rule 22 CGST Rules 2017; Form GST REG-20; drop proceedings on furnishing pending returns and payment of tax, interest and late fee; Section 73(10) limitation computed from date of judgment; Section 44 for FY 2024-25; writ petition disposed with restoration directions; Gauhati High Court 2025; Ansari Construction WP(C) 2793/2025 referred; D.D. Construction; serious civil consequences of cancellation.
What did the court decide?
Petitioner permitted to approach the concerned authority within two months seeking restoration of its GST registration; on submission of the application and compliance with the proviso to sub-rule (4) of Rule 22 of the CGST Rules, 2017 (furnishing all pending returns and payment of tax dues with applicable interest and late fee), the authority to consider the application in accordance with law and restore the registration as expeditiously as possible; limitation under Section 73(10) computed from the date of the judgment (FY 2024-25 per Section 44); petitioner liable for arrears of tax, penalty, interest and late fees; no costs.