GST Registration Cancellation: Guwahati HC Allows Restoration on Compliance

M. P. Constructions And Planners And 2 Ors Vs Union of India And 3 Ors (Guwahati High Court) Guwahati High Court has provided relief to a taxpayer, M. P. Constructions And Planners, whose Goods and Services Tax (GST) registration was cancelled due to continuous non-filing of returns. The Court ruled that the GST authorities have the power to drop cancellation proceedings and restore registration if the assessee complies with all pending return filings and makes full payment of tax dues, including interest and late fees. M.P. Constructions And Planners, a firm registered under the CGST Act, 201...