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Gauhati HC Allows Restoration of GST Registration Due to Subsequent Compliance
Case Law Details
- Case Name
- Dug Rade Vs Union of India and 2 Ors (Gauhati High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gauhati High Court
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Dug Rade Vs Union of India and 2 Ors (Gauhati High Court)
The Gauhati High Court considered a writ petition challenging cancellation of GST registration under Section 29(2)(c) of the CGST Act and seeking its restoration. The petitioner, a proprietor running a business in Arunachal Pradesh, submitted that due to loss of login credentials for the GST portal, he could not access the system and consequently failed to file returns, leading to cancellation of registration by order dated 31.12.2024. After retrieving the credentials, the petitioner filed all pending GST returns up to the date of cance...
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