Gauhati HC Allows GST Registration Restoration as Taxpayer Agreed to File Pending Returns & Clear Dues

MD. Nekib Hussain Vs Union of India (Gauhati High Court) The Gauhati High Court considered a writ petition challenging the cancellation of the petitioner’s GST registration by an order dated 09.03.2023 passed by the Superintendent, CGST, Dhaligaon Range, Goalpara-2. The petitioner, engaged in works contract services as a proprietorship concern, contended that the GST registration had been cancelled due to non-filing of returns for a continuous period of six months, allegedly resulting from the negligence of the petitioner’s tax consultant. According to the petitioner, a show cause...