Gauhati HC Permits Revocation of GST Cancellation & Instalment Payment Under Section 80

N Chetia And Sons Trading And 2 Ors Vs State of Assam And 3 Ors (Gauhati High Court)

The Gauhati High Court disposed of a writ petition filed by a partnership firm and its partners challenging multiple actions taken by the Assam State GST authorities, including cancellation of GST registration, issuance of show-cause notices, demand orders, attachment of bank accounts, and directions to government departments not to allot work to the firm. The firm’s GST registration had been cancelled in 2021 due to continuous non-filing of returns and non-payment of GST. Subsequent proceedings

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