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

Bhushan Chandra Deka Vs Union of India (Gauhati High Court) The Gauhati High Court allowed the writ petition challenging the cancellation of the petitioner’s GST registration and the subsequent rejection of his appeal, granting him an opportunity to seek restoration of registration by complying with the requirements prescribed under the CGST Rules, 2017. The petitioner, engaged in the business of executing works contract services under the proprietorship firm M/s Rainbow Enterprise, was a registered assessee under the Central Goods and Services Tax Act, 2017 and the Assam Goods and Servi...