Guwahati HC Allows Restoration of GST Registration for Proprietor After Covid-19 Losses

Vedanta Talukdar Vs State of Assam (Gauhati High Court) The case of Vedanta Talukdar vs. State of Assam involved a challenge to the cancellation of a Goods and Services Tax (GST) registration by the Gauhati High Court. The petitioner, the proprietor of “M/S Vedanta Talukdar,” had their GST registration cancelled by the Assistant Commissioner of State Tax due to the continuous non-filing of GST returns for six months as stipulated under Section 29(2)(c) of the Central Goods and Services Tax (CGST) Act, 2017. Background of the Case The petitioner, a registered assessee under the CGS...