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Gauhati HC Allowed GST Registration Restoration Despite Delay Due to Payment of Dues
Case Law Details
- Case Name
- Sanjay Rajendra JV Vs Union of India And 3 Ors (Gauhati High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gauhati High Court
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Sanjay Rajendra JV Vs Union of India And 3 Ors (Gauhati High Court)
The Gauhati High Court considered a writ petition filed by a joint venture whose GST registration was cancelled due to non-filing of returns for a continuous period of six months under Section 29(2)(c) of the CGST/AGST Act, 2017. A show cause notice was issued requiring the petitioner to submit a reply and appear for personal hearing, failing which the matter would be decided ex parte. The petitioner did not respond or appear, allegedly due to miscommunication with its tax consultant and inability to access the GST portal. Con...
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