GST Registration Can Be Restored After Filing Pending Returns: Gauhati HC

Prashujya Mech Vs Union of India And 2 Ors. (Gauhati High Court) The Gauhati High Court considered a writ petition filed by a sole proprietor whose GST registration had been cancelled due to non-filing of returns for a continuous period of six months. The petitioner was registered under the CGST Act, 2017 and the AGST Act, 2017. A show cause notice dated 15.01.2023 was issued under Section 29(2)(c) of the Act, requiring the petitioner to submit a reply within 30 days and cautioning that failure to respond would result in an ex parte decision. Subsequently, an order dated 13.04.2023 was passed ...