Cancellation of GST registration u/s. 29(2)(c) of CGST Act involves civil consequences

Mokibur Rahman Vs Union of India And 3 Ors (Gauhati High Court) Gauhati High Court observed that cancellation of GST registration u/s. 29(2)(c) of the CGST Act entails serious civil consequences. Hence, petitioner is given opportunity to furnish all the pending returns and accordingly, GST registration will be restored. Facts- The petitioner is engaged in carrying out his business under the name & style, “M/s Real Enterprise”. He is registered under the Central Goods and Services Tax (CGST) Act, 2017/Assam Goods and Services Tax (AGST) Act, 2017. The petitioner was served with a notice...