GST Registration Restorable despite Six-Month Default Once Returns Are Filed: Gauhati HC

Pankaj Mohan Vs Union of India (Gauhati High Court) The Gauhati High Court examined a writ petition challenging the cancellation of a GST registration by an order dated 04.03.2025 issued by the Superintendent of GST, Naharkatia Range. The petitioner, a proprietor engaged in the business of execution of work contracts under the name M/S Mohan Electromech, was a registered assessee under the Central Goods and Services Tax Act, 2017 and the Assam Goods and Services Tax Act, 2017. The GST registration was cancelled on the ground that the petitioner had failed to file GST returns for a continuous p...