Cancellation of GST registration for non-filing of returns has civil consequences so petitioner directed to comply with requirement

Tarun Chandra Sonowal Vs Union of India And 3 Ors. (Gauhati High Court)

Gauhati High Court held that cancellation of GST registration for non-filing of return for continuous period of six months entails serious civil consequences. Hence, petitioner is directed to comply with the requirement and Post compliance authorities shall consider application for restoration of GST registration.

Facts- The petitioner is a partnership firm and is registered under the Please become a Premium member. If you are already a Premium member, login here to access the full content.