Gauhati HC Allows GST Registration Restoration as Taxpayer Offered to File Pending Returns

Smti Ivy Dutta Vs Union of India And 3 Ors (Guwahati High Court)  The petitioner challenged the cancellation of her GST registration by an order dated 30.03.2022 passed by the Superintendent, CGST, Naharkatia Range, and the appellate order dated 29.04.2026 whereby the Additional Commissioner (Appeals), CGST, Guwahati rejected her appeal. The petitioner, a proprietor engaged in the business of supplying office stationery, was registered under the Central Goods and Services Tax Act, 2017 and the Assam Goods and Services Tax Act, 2017. Due to non-filing of GST returns for a continuous period of ...