Gauhati HC Permits Offline GST Registration Restoration on tax Compliance

Sri Bhupinder Pal Singh Vs State of Assam And 2 Others (Gauhati High Court) Gauhati High Court heard a writ petition filed by Bhupinder Pal Singh, a business owner providing “Pandal or Shamiana Services,” challenging the cancellation of his GST registration. His registration was revoked on October 20, 2022, due to non-filing of periodic returns. The petitioner expressed willingness to file the pending returns and pay applicable dues but was unable to submit an online application for revocation. The Assam State GST authorities argued that cancellation was justified under the Assam GST Rules...