Gauhati HC Allows Conditional Restoration of GST Registration

Sanjoy Agarwalla Vs Union of India And 2 Ors (Gauhati High Court) In a recent judgment, the Gauhati High Court has provided a pathway for a taxpayer to restore his Goods and Services Tax (GST) registration, which was revoked for continuous non-filing of returns. The court’s decision in the case of Sanjoy Agarwalla Vs Union of India And 2 Ors permits the restoration of the registration, but with the specific condition that the petitioner must first file all pending returns and clear all outstanding tax dues, including interest and late fees. The ruling serves as a notable precedent, emphasizi...