Gauhati HC Allows Reversal of GST Cancellation After Taxpayer Rectifies Default

Silpi Das Vs Union of India And 2 Ors. (Gauhati High Court) The Gauhati High Court has issued a significant ruling concerning the cancellation of Goods and Services Tax (GST) registration, holding that such cancellations can be reversed if the taxpayer rectifies the underlying default. The judgment, delivered in the case of Silpi Das Vs Union of India And 2 Ors., provides a pathway for a sole proprietor whose registration was canceled due to a failure to file returns. The court’s decision underscores a principle of justice and procedural compliance, allowing taxpayers who demonstrate a willi...