Gauhati HC Allows GST Restoration Due to Filing of Pending Returns & Payment of Dues

Pratik Raj Gautam Vs Union of India And 3 Ors (Gauhati High Court) The Gauhati High Court considered a writ petition challenging 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 05.04.2024 requiring submission of a reply and appearance for personal hearing. It was stated that failure to respond would result in ex parte decision. Subsequently, by order dated 13.05.2024, the GST registration was cancelled without assigning a...