Introduction
When a GST registration is cancelled by the tax authorities, it can severely impact a business. However, the CGST Act provides a taxpayer with the opportunity to revoke this cancellation through a well-defined legal process. This comprehensive guide explores the two primary methods of GST registration revocation in India, based on procedural norms and recent judicial precedents.
Method 1: Form GST REG-21 – Application for Reversal of Cancellation
What is Form GST REG-21?
Form GST REG-21 is the primary statutory instrument available to taxpayers whose GST registration has been cancelled by the proper officer. This form allows a registered person to apply for reversal or revocation of the cancellation of their GST registration and restore their compliance status with tax authorities.
When Can You File Form GST REG-21?
The critical timeline for filing Form GST REG-21 is 30 days from the date of receiving the notice for cancellation of GST registration. This is a strict timeline, and missing this window significantly constrains your options. However, some relief has been provided through notifications.
In 2023, the CBIC issued Notification No. 03/2023 to extend the time limit for applying revocation of cancellation for GST registrations that were cancelled on or before 31st December 2022 due to non-filing of tax returns. Taxpayers who missed the original 30-day deadline could apply up to 30th June 2023, provided they filed pending GST returns.
Conditions When GST Registration Was Cancelled Due to Non-Filing of Returns
If the proper officer cancelled your registration specifically because of non-filing of returns, you must fulfill a crucial precondition before your revocation application can be considered:
- You must file all pending GST returns up to the date of cancellation of your registration
- You must pay the tax liability along with interest and applicable penalties
- Only after these conditions are satisfied can your Form GST REG-21 application be filed
This condition ensures that the taxpayer demonstrates good faith and compliance willingness before seeking revocation.
Step-by-Step Process to File Form GST REG-21
Step 1: Log into the GST Portal
Access the official GST portal and navigate to ‘Services’ > ‘Registration’ > ‘Application for revocation of GST registration cancellation.’ The portal interface has been specifically designed to facilitate this application process.
Step 2: Provide Detailed Information and Supporting Documents
Once you access the application form, you are required to:
- Enter all required information as per GST compliance records
- Clearly state and explain the reasons for seeking reversal of the cancellation
- Attach supporting documents that substantiate your case (such as proof of pending returns filed, payment receipts, business continuation evidence, etc.)
- Select the verification checkbox to confirm the accuracy of information provided
- Identify and select the authorized signatory and their place of operation
Step 3: Apply Using DSC or EVC
Submit the Form GST REG-21 using your Digital Signature Certificate (DSC) or Electronic Verification Code (EVC). Upon successful submission, the GST portal will display a confirmation message indicating that your application has been successfully submitted. Retain this confirmation for your records.
Processing of Your Revocation Application
Once your Form GST REG-21 is filed, the proper officer will examine your application. The officer’s response will take one of two paths:
If the Officer is Satisfied with Your Application: The officer will record the reasons in writing and issue an order for revocation of GST registration in Form GST REG-22. This order must be issued within 30 days of receiving your completed Form GST REG-21 application. Form GST REG-22 represents the formal approval of your revocation request.
If the Officer is Not Satisfied with Your Application: Instead of rejecting outright, the officer will issue a show-cause notice in Form GST REG-23. This notice explains why the officer believes your revocation application should be rejected.
Understanding Form GST REG-23: The Show-Cause Notice
Form GST REG-23 is a procedural safeguard that provides taxpayers with natural justice. When you receive this notice, the officer is essentially saying, “Here is why I’m inclined to reject your application. Please provide reasons why I should not reject it.”
Your Rights Under Form GST REG-23
You have been given a fair opportunity to present your case before the officer makes a final decision on your revocation application. This is your chance to address the officer’s concerns and provide additional evidence or explanation.
Your Response: Form GST REG-24
You must file your reply in Form GST REG-24 within seven working days from the date of service of the show-cause notice (Form GST REG-23). This is a strict timeline that must be adhered to.
What to Include in Form GST REG-24:
- Reference number and exact date of the show-cause notice (GST REG-23)
- Reference number and date of your original revocation application (GST REG-21)
- Your GSTIN
- Detailed reasons based on which you are demanding the revocation of cancellation
- Supporting documents substantiating your explanation and reasons
The key is to directly address each point raised by the officer in the show-cause notice, providing evidence and logical arguments.
Final Decision on Your GST REG-24 Reply
After receiving and reviewing your Form GST REG-24, the officer will make a final determination:
If the Officer is Satisfied: An order for revocation of GST registration will be issued in Form GST REG-22 within 30 days from receiving your reply. This completes the revocation process successfully.
If the Officer Remains Unsatisfied: The officer will reject your application by issuing an order in Form GST REG-05. However, this rejection is not final, and you can pursue appellate remedies.
Appealable Rights After Rejection
Understanding your appellate options is crucial for protecting your rights:
- First Appeal: You can file an appeal under Section 107 of the CGST Act against the rejection order issued in Form GST REG-05. This appeal is to be filed before the First Appellate Authority.
- Jurisdiction: The First Appellate Authority has authority to reconsider the order and conduct a fresh examination of your case.
- Timeline: Specific timelines for filing appeals must be strictly followed.
Method 2: The Judicial Route
A Landmark High Court Decision
Gauhati High Court in Dhirghat Hardware Stores & Anr vs Union of India has held that GST registration cancelled for non‑filing of returns should be restored once the taxpayer files all pending returns and clears tax, interest and late fee dues.
Case Key Details:
Key Ruling: GST registration can be restored even after the revocation period if the assessee has cleared all pending returns and dues (tax, interest, and late fees)
Petitioner: Dhirghat Hardware Stores & Anr (Proprietorship Firm from Assam)
Court: Gauhati High Court
Judgment Date: October 17, 2025 (by Justice Sanjay Kumar Medhi)
Case Type: WP(C) 5944/2025 (Writ Petition)
Judge: Justice Sanjay Kumar Medhi
Core facts
- The department cancelled the petitioner’s GSTIN under section 29(2)(c) for non‑filing of returns over six months, and the assessee’s attempt at revocation/appeal was rejected on limitation grounds.
- The assessee subsequently filed all pending returns and discharged the entire liability including interest and late fee.
Key ruling
- The Gauhati HC applied the proviso to Rule 22(4) of the CGST Rules, holding that once returns and dues are fully cleared, the proper officer must consider dropping cancellation proceedings and restoring registration.
- The Court directed the authorities to process restoration of GST registration, emphasising that substantive tax compliance should not be defeated merely on procedural or time‑limit technicalities when revenue stands protected.
Practical takeaway for taxpayers
- If GST registration has been cancelled for non‑filing, but all pending returns and dues are later paid, taxpayers can rely on this judgment to seek revocation/restoration, even where earlier revocation/appeal was rejected as time‑barred.
- Advisers should document full compliance (return filing status, challans for tax/interest/late fee) and expressly invoke Rule 22(4) proviso and the Gauhati HC ruling in Dhirghat Hardware Stores in representations before jurisdictional officers and High Courts.
Full Text of Judgement
Citation : 2025 Latest Caselaw 8884 Gua
Judgement Date : 26 November, 2025
Gauhati High Court
Page No.# 1/7 vs The Union Of India And 3 Ors on 26 November, 2025
Page No.# 1/7
GAHC010260172025
2025:GAU-AS:16100
THE GAUHATI HIGH COURT
(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : WP(C)/6674/2025
MR MASUK AHMED BARBHUIYA
S/O RIASATH ALI BARBHUIYA
R/O VILL- BAHADURPUR, 2, P.O. RANGAUTI, P.S. AND DIST. HAILAKANDI,
ASSAM, PIN-788155
VERSUS
THE UNION OF INDIA AND 3 ORS.
REPRESENTED BY THE SECRETARY OF GOVERNMENT OF INDIA,
MINISTRY OF FINANCE NEW DELHI-110001.
2:THE PRINCIPAL COMMISSIONER
CENTRAL GOODS AND SERVICE TAX
CENTRAL EXCISE AND CUSTOMS
5TH FLOOR
GST BHAWNA
KEDAR ROAD
MACHKHOWA
GUWAHATI-781001.
3:THE ADDITIONAL COMMISSIONER (APPEALS)
CGST
C. EX. AND CUSTOMS
3RD FLOOR
GST
BHAWNA
KEDAR ROAD
MACHKHOWA
GUWAHATI-781001
ASSAM
Page No.# 2/7
4:THE SUPERINTENDENT
CENTRAL GOODS AND SERVICE TAX
HAILAKANDI RANGE
ASSAM
Advocate for the Petitioner : MR. A K GUPTA, MS. M DEY,MS B SARMA,MR. R S MISHRA
Advocate for the Respondent : DY.S.G.I., SC, GST
BEFORE
HONOURABLE MR. JUSTICE KARDAK ETE
ORDER
Date : 26-11-2025
Heard Mr. R. S. Mishra, learned counsel for the petitioner. Also heard Mr. K. Jain, learned counsel appearing on behalf of Mr. S. C. Keyal, learned Standing Counsel CGST for the respondents.
2. Being aggrieved by the cancellation of the GST registration bearing No. 18ARVPB5566G1ZC of the petitioner by an order dated 15.07.2025 passed by the Superintendent, CGST, Hailakandi Range and the order of the rejection of the appeal being Appeal No. 1036/GHY(A)/ADC/CGST/GHY/2025, dated 20.11.2025 passed by the Additional Commissioner (Appeals) CGST, C.Ex. & Customs, Guwahati, this petition is filed.
3. As a similar issue has already been decided by a Coordinate Bench of this Court and as agreed to by the learned counsels for the parties, this writ petition is considered and disposed of at the motion stage itself.
4. The petitioner is engaged in the business of execution of works contract services under the name of M/s Masuk Ahmed Barbhuiya, a Page No.# 3/7
proprietorship firm having its registered office at Bahadurpur Part 2, Hailakandi District, Assam and is an assessee duly registered under the Central Goods and Services Tax Act, 2017 and the Assam Goods and Services Tax Act, 2017.
5. It is the contention of the petitioner that due to non-filing of GST return for a continuous period of 6 (six) months, on account of the fault of his Tax Consultant, he was served with a Show-Cause notice dated 12.06.2024, whereby the petitioner was asked to furnish a reply within 30 days and to appear on 09.07.2024, failing which the matter would be decided ex-parte. While issuing the show-cause notice, the GST registration of the petitioner was suspended w.e.f. 12.06.2024 and subsequently, on 15.07.2024, the GST registration was cancelled without assigning any reason.
6. Mr. R. S. Mishra, learned counsel for the petitioner, submits that the petitioner has defaulted due to the negligence on the part of the Tax Consultant who had never informed about the non-compliance of the provisions of CGST/AGST Act. The petitioner filed an appeal against the cancellation of registration, however, same has been dismissed by the Additional Commissioner (Appeals) CGST, C.Ex. & Customs, Guwahati, vide order dated 20.11.2025. He submits that the petitioner again tried to file the necessary application seeking revocation of GST cancellation, however same could not be filed as the time limit prescribed for filing of application for revocation had elapsed. He submits that the petitioner has updated his GST returns up to July 2024.
7. Mr. Mishra, learned counsel submits that the petitioner is ready and willing to comply with all the formalities as per proviso to sub-rule (4) of Page No.# 4/7
Rule 22 of the CGST Rule, 2017.
8. By relying on the judgment and order, dated 17.10.2025, passed in the case of Dhirghat Hardware Stores & Anr. Vs. Union of India & 3 Ors., in WP(C) No. 5944/2025, Mr. Mishra, learned counsel submits that this Court had allowed the writ petition in a similar matter and therefore, prays for the grant of similar relief to the present petitioner.
9. Mr. Jain, learned counsel for the CGST, fairly submits that the case of Dhirghat Hardware Stores (supra), as relied by the learned counsel for the petitioner, has been rendered on similar facts and law, which would cover the case of the present petitioner.
10. Considered the submissions of the learned counsel for the parties and also perused the judgment and order dated 17.10.2025 passed by a Coordinate Bench of this Court in the case of Dhirghat Hardware Stores (supra). The relevant paragraphs of the said judgment are reproduced hereinbelow:
“…8. As per Section 29(2)(c) of the Act, an officer, duly empowered, may cancel the GST registration of a person from such date, including any retrospective date, as he deems fit, where any registered person, has not furnished returns for a continuous period of 6 (six) months. Rule 22 of the CGST Rules, 2017 has laid down the procedure for cancellation of the registration.
9. Rule 22 of the CGST Rules, 2017 being the bone of contention, is extracted herein below:-
Rule 22 : Cancellation of Registration (1) Where the proper officer has reasons to believe that the registration of a person is liable to be cancelled under Section 29, he shall issue a notice to such person in FORM GST REG-17, requiring him to show cause, within a period of seven working days from the date of the service of such notice, as to why his registration shall not be cancelled.
(2) The reply to the show cause notice issued under sub-rule [1] shall be Page No.# 5/7
furnished in FORM REG-18 within the period specified in the said sub-rule. (3) Where a person who has submitted an application for cancellation of his registration is no longer liable to be registered or his registration is liable to be cancelled, the proper officer shall issue an order in FORM GST REG-19, within a period of thirty days from the date of application submitted under Rule 20 or, as the case may be, the date of the reply to the show cause issued under sub- rule (1), (or under sub-rule (2A) of Rule 21A) cancel the registration, with effect from a date to be determined by him and notify the taxable person, directing him to pay arrears of any tax, interest or penalty including the amount liable to be paid under sub-section (5) of Section 29.
4) Where the reply furnished under sub-rule (2) (or in response to the notice issued under sub-rule (2A) of Rule 21A) is found to be satisfactory, the proper officer shall drop the proceedings and pass an order in FORM GST REG-20 :
Provided that where the person instead of replying to the notice served under sub rule (1) for contravention of the provisions contained in Clause (b) or Clause (c) of sub-section (2) of section 29, furnishes all the pending returns and makes full payment of the tax dues along with applicable interest and late fee, the proper officer shall drop the proceedings and pass an order in FORM GST REG-20.
(5) The provisions of sub-rule (3) shall, mutatis mutandis, apply to the legal heirs of a deceased proprietor, as if the application had been submitted by the proprietor himself.
10. It is discernible from a reading of the proviso to sub-rule (4) of Rule 22 of the Rules of 2017 that if a person, who has been served with a show cause notice under Section 29(2)(c) of the Act, is ready and willing to furnish all the pending returns and to make full payment of the tax itself along with applicable interest and late fee, the officer, duly empowered, can drop the proceedings and pass an order in the prescribed Form i.e. Form GST REG-20.
11. The learned counsel for the parties have also referred to an Order dated 11.10.2023 passed in a writ petition being WP(C) No.6366/2023 (Sanjoy Nath vs. The Union of India and others) wherein the petitioner therein was similarly situated like the present petitioners.
12. Having regard to the fact that the GST registration of the petitioner has been cancelled under Section 29(2)(c) of the Act, for the reason that the petitioners did not submit returns for a period of 6 (six) months and more and the provisions contained in the proviso to sub-rule (4) of Rule 22 of the CGST Rules, 2017 and cancellation of registration entails serious civil consequences, this Court is of the considered view that in the event the petitioners approach Page No.# 6/7
the officer, duly empowered, by furnishing all the pending returns and make full payment of the tax dues, along with applicable interest and late fee, the officer duly empowered, may consider to drop the proceedings and pass an appropriate order in the prescribed Form.
13. In such view of the matter, this writ petition is disposed of by providing that the petitioners shall approach the concerned authority within a period of 2 (two) months from today seeking restoration of her GST registration. If the petitioners submit such an application and complies with all the requirements as provided in the proviso to Rule 22 (4) of the Rules, the concerned authority shall consider the application of the petitioners for restoration of GST registration in accordance with law and shall take necessary steps for restoration of GST registration of the petitioner as expeditiously as possible.
14. It is needless to say that the period as stipulated under Section 73 (10) of the Central GST Act/State GST Act shall be computed from the date of the instant order, except for the financial year 2024-25, which shall be as per Section 44 of the Central GST Act/State GST Act. The petitioners herein would also be liable to make payment of arrears i.e. tax, penalty, interest and late fees.”
11. Perusal of the above judgment and order shows that a Coordinate Bench of this Court has rendered the above judgment, which is similar on facts and law. Thus, I am of the considered view that the above judgment and order would squarely cover the case of the present petitioner.
12. In view of the above, I am of the considered view that the petitioner be provided with similar relief as provided in the case of Dhirghat Hardware Stores (supra).
13. Accordingly, it is provided that the petitioner shall approach the concerned authority within 60 (sixty) days from today seeking restoration of his GST registration. If the petitioner submits an application and complies with all the requirements as provided in proviso to Rule 22 (4) of the CGST Rules, 2017, the concerned authority shall consider the application of the petitioner for restoration of GST registration in accordance with law and shall take necessary steps for restoration of GST Page No.# 7/7
registration of the petitioner as expeditiously as possible. It is further provided that the period as stipulated under Section 73 (10) of the CGST Act/State GST Act shall be computed from the date of this order, except for the financial year 2024-25, which shall be as per Section 44 of the CGST Act/State GST Act. The petitioner shall make payment of the arrears i.e. tax, penalty, interest as well as late fees.
14. The writ petition stands disposed of, accordingly.
JUDGE
Comparing Assistant
FCA, CWM (AAFM-US), CBV, CIFRS, R-ID, B.COM (H), RV* (IBBI)
Practising Chartered Accountant in Delhi NCR Since 2011. He can be contacted at ankitgulgulia@gmail.com or +91-9811653975.