CANCELLATION OF GST REGISTRATION FOR NON-FILING OF GST RETURNS FOR CONTINUOUS SIX MONTHS - A Critical Analysis A taxpayer's GST registration can be cancelled if returns aren't filed for six months. The officer will issue a notice (Form GST REG-17) giving seven days to respond. Without response, cancellation occurs via Form GST REG-19. This prevents GST collection and ITC claims, stressing timely compliance. Krishanu Borthakur - Gauhati High Court (2025) 26 CENTAX 334 Where registration of assessee works contractor was cancelled for not filing returns for a continuous period of six months, registration was to be restored, otherwise any statutory dues that might be required to be deposited by petitioner would not be deposited which would not be in interest of revenue. 2/7 Kiran Enterprises - Uttarakhand High Court (2025) 92 GSTL 533 Where registration was cancelled for non-filing of returns for continuous period of six months, while petitioner was ready to pay all balance tax, interest and late fee, petitioner was to be liberty to move application for revocation of its cancelled registration. 3/7 Sunil Sah - Uttarakhand High Court (2024) 23 CENTAX 273 GST registration cancelled for non-filing of returns for six months; assessee allowed to apply for revocation within two weeks, subject to filing pending returns and paying dues. 4/7 Bansal Exim - Delhi High Court (2024) 22 CENTAX 404 Petitioner-assessee failed to furnish returns for continuous period of six months. Where SCN issued by revenue did not propose cancellation of assessee’s GST registration with retrospective effect, cancellation of assessee’s GST registration with retrospective effect from date of grant, was in violation of principles of natural justice; assessee’s registration was to be restored to enable assessee to file its returns. 5/7 Pranabesh Sarkar - Calcutta High Court (2024) 22 CENTAX 314 Where assessee’s registration was cancelled for failure to file returns for continuous period of six months, but respondent-authority’s case was not that assessee was adopting dubious process to evade tax, suspension/cancellation of registration would work against interest of revenue; impugned order was to be set aside subject to conditions. 6/7 M.S. Rainbow Products - Delhi High Court (2024) 21 CENTAX 22 Where assessee's GST registration was cancelled on account of failure to furnish returns under Section 39 for a continuous period of six months, GST registration was to be restored on condition that assessee would immediately file necessary returns and pay all its dues along with interest. 7/7