Prashujya Mech v. the Union of India and 2 Ors.
Case brief
What is this about?
Gauhati High Court, WP(C)/5100/2025, decided 03-09-2025 by Sanjay Kumar Medhi, J. — Prashujya Mech v. Union of India & Ors.: Sole proprietor's GST registration cancelled ex parte under Section 29(2)(c) CGST Act for six-month return default; 270-day revocation window expired before application could be filed; Court held that under the proviso to Rule 22(4) CGST Rules the empowered officer may drop proceedings and pass order in Form GST REG-20 upon furnishing all pending returns and payment of tax with interest and late fee; petitioner directed to approach authority within two months for restoration; S. 73(10) limitation computed from order date except FY 2024-25 (S. 44). Counsel for parties referred to Sanjoy Nath v. Union of India, WP(C) No.6366/2023 (Order dated 11.10.2023), a similarly situated matter (treated as referred, not expressly followed).
What did the court decide?
Petitioner permitted to approach the concerned authority within 2 (two) months seeking restoration of his GST registration; upon submission of the application and compliance with the proviso to Rule 22(4) of the CGST Rules, 2017, the authority shall consider the application in accordance with law and take steps for restoration expeditiously; Section 73(10) limitation to run from the date of the order except for FY 2024-25 (Section 44); no cost.