Revoke cancellation of GST registration upon payment of statutory dues: Gauhati HC

Gautam Kar Vs Union of India And 4 Ors (Gauhati High Court) Gauhati High Court heard the case of Gautam Kar vs Union of India, where the petitioner challenged the cancellation of his GST registration by the Superintendent of Central GST, Dhekiajuli. The cancellation was issued under Section 29 of the CGST Act, 2017, without prior personal notice. The petitioner argued that the notice was merely uploaded on the department’s website, violating principles of natural justice. He subsequently filed an appeal under Section 107 of the CGST Act, which was dismissed as time-barred. This led him to se...