Gauhati HC Allows GST registration Revival After Due Payments

Abdur Rofique Vs Union of India (Gauhati High Court) Gauhati High Court Directs Revival of Cancelled GST Registration Upon Compliance Gauhati High Court has allowed the revival of a Goods and Services Tax (GST) registration that was cancelled due to non-filing of returns, provided the petitioner fulfills all outstanding statutory obligations. The ruling, delivered in the case of Abdur Rofique vs. Union of India, emphasizes the discretionary power of the tax authorities under specific rules to restore registration upon full compliance, even when the prescribed time limit for revocation applicat...