GST Registration Restored Because Outstanding Tax and Dues Were Fully Paid

Durga Gopal Shinde Vs State of Gujarat & Ors. (Gujarat High Court) The Gujarat High Court disposed of a writ petition seeking restoration of GST registration that had been cancelled due to non-filing of returns. The petitioner’s GST registration was cancelled by an order dated 20.09.2022, following a show cause notice dated 01.09.2022, under Section 29(2)(b) of the GST Act for failure to file returns. The petitioner challenged the cancellation order, the appellate order dated 09.05.2025, and sought restoration of registration with effect from 01.04.2022. The petitioner submitted that GST...