GST Registration Restoration Allowed If Returns Filed & Dues Cleared Under Rule 22: Gauhati HC

Deepak Construction Co Vs State of Assam (Gauhati High Court) The petitioner, a partnership firm registered under the CGST and AGST Acts, had its GST registration cancelled by the Deputy Commissioner of State Tax due to non-filing of returns for a continuous period exceeding six months. A show cause notice dated 05.04.2024 was issued, granting 30 days to respond and warning that failure to reply or appear would result in an ex parte decision. As no response was submitted within the stipulated time, the authority passed an order on 21.07.2024 cancelling the registration. The petitioner contende...