Gauhati HC Allows GST Registration Restoration After Late Returns

Smti Jinny Daimary W/O Sri Sushil Jha Vs State of Assam And 2 Ors. (Gauhati High Court) The Gauhati High Court has intervened in a case concerning the cancellation of a Goods and Services Tax (GST) registration, directing the tax authorities to reconsider the restoration of the registration for Smti Jinny Daimary, proprietor of “M/s. J. P. Enterprise.” The petitioner’s GST registration was cancelled due to continuous non-filing of returns for six months, a common issue leading to such actions under the Central Goods and Services Tax (CGST) Act, 2017, and Assam Goods and Servi...