Gauhati HC Orders Prompt GST Registration Restoration

W. G. Resorts (Assam) Private Limited Vs Union of India and 3 Ors (Gauhati High Court) Gauhati High Court has directed tax authorities to immediately restore the Goods and Services Tax (GST) registration of W.G. Resorts (Assam) Private Limited, a firm engaged in the hotel and resort business. The petitioner’s GST registration had been cancelled on December 29, 2020, primarily due to non-filing of regular GST returns, a situation the petitioner attributed to reasons beyond its control, including the COVID-19 pandemic. During the hearing, the petitioner’s counsel, Mr. R.B. Mishra, in...