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GST Registration Cancellation May Be Reconsidered on Filing Pending Returns: Gauhati HC
Case Law Details
- Case Name
- Panchatantra Tours And Travels Vs Union of India (Gauhati High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Guwahati High Court
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Panchatantra Tours And Travels Vs Union of India (Gauhati High Court)
Summary: In Panchatantra Tours And Travels Vs Union of India, the petitioner, a sole proprietor registered under the CGST/AGST Acts, faced cancellation of GST registration due to non-filing of returns for a continuous period of six months. A show cause notice was issued granting 30 days to respond and appear for a personal hearing, with a warning that failure would result in an ex-parte decision. Subsequently, an order dated 15.04.2024 cancelled the registration without assigning reasons.
The petitioner contended that financ...






