Gauhati HC Restored GST Registration Subject to Payment of Outstanding Dues

Tai Miri Vs Union of India and 2 Ors (Guwahati High Court) The Gauhati High Court allowed a writ petition challenging the cancellation of the petitioner’s GST registration on account of non-filing of GST returns. The petitioner, engaged in the business of steel and iron fabrication, brick manufacturing, auto spare parts, and government order supplies under the trade name M/s H.A.C.A. Enterprise, had obtained GST registration with effect from 14.09.2019. Due to financial constraints, the petitioner discontinued business activities and failed to file GST returns from March 2021 onwards. Co...