GST Registration Cancellation Reversible on Clearing Pending Returns & Dues: Gauhati HC

Monojit Debnath Vs Union of India and 3 Ors. (Gauhati High Court) The Gauhati High Court considered a writ petition filed by a proprietor whose Goods and Services Tax (GST) registration had been cancelled under the Central Goods and Services Tax Act, 2017 due to non-filing of returns for a continuous period of six months. The petitioner was a sole proprietor carrying on business under a registered GST number. A show cause notice dated 13 August 2024 was issued to him for failure to file GST returns for six consecutive months, requiring a reply within 30 days and informing him that the matter w...