Gauhati HC Allows Fresh GST Restoration Despite expiry of Deadline

Rabindra Biswas Vs Union of India 3 Ors (Gauhati High Court) The Gauhati High Court, in the case of Rabindra Biswas vs. Union of India, has delivered a judgment allowing a taxpayer a fresh, conditional opportunity to apply for the restoration of his cancelled GST registration, even though the statutory deadline for revocation had expired. The court utilized its inherent judicial power to mitigate the severe civil consequences of cancellation, provided the taxpayer fulfils all mandatory statutory requirements. Gauhati High Court Allows Conditional Restoration of Cancelled GST Registration The p...