Restore GST Registration if Dues Cleared Despite Cancellation for Non-Filing: Gauhati HC

Riju Moni Gogoi Vs Union of India And Ors (Gauhati High Court) In a significant ruling, the Gauhati High Court has directed tax authorities to reconsider the cancellation of a Goods and Services Tax (GST) registration belonging to a sole proprietor, Riju Moni Gogoi, who failed to file returns for an extended period. The court emphasized the “serious civil consequences” of such cancellations and highlighted a specific proviso in the GST rules that allows for the dropping of proceedings upon compliance. The case, Riju Moni Gogoi Vs Union of India And Ors, heard by the Gauhati High Co...