GST Registration Cancellation Can Be Reversed After Filing Pending Returns: Gauhati HC

Mamaine Dey Vs Union of India And 2 Ors. (Gauhati High Court) The Gauhati High Court considered a writ petition challenging the cancellation of a GST registration on account of continuous non-filing of returns. The petitioner is a sole proprietor carrying on business under her own name and was registered under the CGST Act, 2017 and AGST Act, 2017. Due to non-filing of GST returns for a continuous period of six months, a show cause notice dated 12.03.2024 was issued to her under Section 29(2)(c) of the Act, calling upon her to submit a reply within 30 days. The notice also indicated that failu...