GST registration allowed to be restored on filing of pending returns & Payment of dues  

S. D. Enterprise Vs Union of India And 3 Ors (Gauhati High Court) Cancellation of GST Registration for non-filing of returns for six months was allowed to be restored upon submission of pending returns and dues Conclusion: Assessee’s GST Registration for non-filing of returns for six months was allowed to be restored upon submission of all pending returns and payment of dues. Held: Assessee was a registered assessee under CGST/AGST Acts had failed to file GST returns for six months. Show cause notice dated 30.04.2020 issued under Sec. 29(2)(c), but no personal hearing date was specified....