Gauhati HC Allows GST Registration Restoration if Dues & Returns Cleared

Dhirghat Hardware Stores And Anr Vs Union of India (Gauhati High Court) The writ petition was filed by Dhirghat Hardware Stores (petitioner no. 2, the sole proprietor) and another, challenging the cancellation of the firm’s GST registration. The firm was registered under the CGST Act, 2017/AGST Act, 2017. Background and Legal Dispute The petitioner’s GST registration was canceled due to non-filing of GST returns for a continuous period of six months, as permitted by Section 29(2)(c) of the Act. 1. Show Cause Notice (SCN) and Cancellation: A show cause notice was issued on January 1...