Gauhati HC Restores GST Registration Upon Dues Payment

Krishanu Borthakur Vs Union of India And 2 Ors (Gauhati High Court) Gauhati High Court addressed a writ petition filed by Krishanu Borthakur, whose GST registration was canceled due to non-filing of returns for six consecutive months. The petitioner, engaged in executing works contracts, failed to submit returns due to personal difficulties. A show-cause notice was issued on February 19, 2024, and, upon failing to respond adequately, his registration was canceled on March 7, 2024. Seeking relief, the petitioner initially considered an appeal under Section 107 of the CGST Act but was unable to ...