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Gauhati HC Allowed GST Registration Restoration After Compliance with Returns & Tax Dues
Case Law Details
- Case Name
- Sama Yangfo Vs Union of India and 2 Ors (Gauhati High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Guwahati High Court
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Sama Yangfo Vs Union of India and 2 Ors (Gauhati High Court)
The Gauhati High Court considered a writ petition filed by an assessee registered under the Central Goods and Services Tax Act whose GST registration had been cancelled due to non-filing of returns for a continuous period of six months. The petitioner, a sole proprietor carrying on business under “M/s Anney Donyi Enterprises,” received a show cause notice dated 06.11.2024 requiring a response within 30 days. The notice also warned that failure to respond or appear for hearing would result in an ex-parte decision. Subsequently, an...
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