Gauhati HC Restores Registration Despite Expired Revocation Timeline

The Gauhati High Court set aside cancellation of a taxpayer’s GST registration for non-filing of returns, even though the portal had rejected the revocation process because the prescribed 270-day timeline had expired. Following MotalebBhuyan, the Court directed the taxpayer to file pending returns within 30 days and pay all outstanding dues. The ruling offers a remedial route in similar cases, subject to compliance with the Court’s directions.