Gauhati HC Set Aside GST Registration Cancellation Subject to Filing of Pending Returns

Masuk Ahmed Barbhuiya Vs Union of India (Gauhati High Court) The writ petition before the Gauhati High Court challenged the cancellation of the petitioner’s GST registration by an order dated 15 July 2025 and the subsequent dismissal of the statutory appeal by the Additional Commissioner (Appeals) on 20 November 2025. The petitioner, a proprietorship firm engaged in execution of works contract services in Assam, was a registered assessee under the CGST Act, 2017 and the Assam GST Act, 2017. The petitioner’s case was that the GST registration was cancelled due to non-filing of returns for a...