Gauhati HC Allowed GST Registration Restoration After Compliance with Returns & Tax Dues

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...