GST Registration Can Be Restored If Pending Returns and Dues Are Cleared: Gauhati HC

Mahendra Gurung Vs Union of India And 3 Ors (Gauhati High Court) The Gauhati High Court adjudicated a writ petition concerning cancellation of GST registration under Section 29(2)(c) of the CGST/AGST Act, 2017 due to non-filing of returns for a continuous period of six months. The petitioner, a sole proprietor, was issued a show cause notice dated 11.11.2019 requiring a response within seven days, failing which the matter would be decided ex parte. As no reply was submitted within the stipulated time, the authorities passed an order dated 21.11.2019 cancelling the GST registration. The petitio...