GST Registration Cancellation Can Be Reconsidered If Pending Returns & Dues Are Paid: Gauhati HC

Sanjaiso Halai Vs Union of India And 2 Ors (Gauhati High Court) The writ petition was filed under Article 226 of the Constitution of India challenging the order dated 31.12.2025 issued in FORM GST REG-19 by the Superintendent, Namsai Range, CGST and SGST Department, Arunachal Pradesh. Through this order, the GST registration of the petitioner bearing GSTIN No. 12ASPPH5411D1Z8 was cancelled with effect from 31.12.2025. The petitioner was engaged in the execution of work contracts under the proprietorship firm M/s Mishmi Takin Enterprise. According to the petitioner, he had been complying with t...