GST Registration Restored

J's Position today examines the decision of the Calcutta High Court on 17 February 2026 in exercise of its constitutional writ jurisdiction. The matter arose from cancellation of GST registration of the petitioner on the ground of non-filing of returns for a continuous period of six months under the Central Goods and Services Tax Act, 2017 and the corresponding State enactment. The judgment reflects the Court’s pragmatic approach toward restoration of registration in cases where cancellation is based purely on procedural default without any allegation of fraud or tax evasion.