GST Registration Cancellation Can Be Reversed if Returns Filed and Dues Paid

Nit Traders And Anr Vs Union of India (Gauhati High Court) The writ petition was filed challenging the cancellation of GST registration of the petitioners under Section 29(2)(c) of the Central Goods and Services Tax (CGST) Act, 2017. The petitioners, a registered proprietorship firm, had failed to file GST returns for a continuous period of six months, leading to the issuance of a show cause notice dated 16.09.2024. The notice required a reply within 30 days and warned that failure to respond or appear for a hearing would result in an ex parte decision. Subsequently, an order dated 08.11.2024 ...