GST Registration Cancellation Can Be Reconsidered Due to Compliance with Pending Returns

Bobismrita Chetia Gogoi Vs Union of India And 2 Ors. (Gauhati High Court) In the case before the Gauhati High Court, the petitioner, a sole proprietor engaged in business under the name “M/S Poly Enterprise,” challenged the cancellation of her GST registration under the Central Goods and Services Tax (CGST) Act, 2017 and Assam GST Act, 2017. The registration was cancelled by the Superintendent, Dibrugarh-1 Range, Assam, through an order dated 11.11.2024, on the ground that the petitioner had failed to file GST returns for a continuous period of six months, as permitted under Section 29(2)(...