Case Law Details
Case Name : S. D. Enterprise Vs Union of India And 3 Ors (Gauhati High Court)
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Courts :
All High Courts Guwahati High Court
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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....
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