CGST Rules | GST Registration May Be Restored Even After Expiry of Revocation Period If Conditions Under Rule 22(4) Are Met: Gauhati High Court

The Gauhati High Court has directed the GST authorities to consider the application for restoration of the cancelled GST registration of a proprietorship firm, provided the taxpayer files all pending returns and clears tax dues along with applicable interest and late fees. The judgment was delivered on 17 October 2025 by Justice Sanjay Kumar Medhi in WP(C)/5944/2025, filed by M/S Dhirghat Hardware Stores and Mainur Islam against the Union of…