GST Registration Cancellation Set Aside as Court Directs Restoration on Payment of Outstanding Dues

Nabin Roy Vs Union of India And 2 Ors. (Gauhati High Court)

The writ petition was filed challenging the cancellation of the petitioner’s GST registration by order dated 19.04.2024. The petitioner is engaged in execution of works contract and is registered under the GST Act, 2017 with Registration No. 18BGDPR8999F1ZJ. After registration, the petitioner had been regularly submitting GST returns. However, due to several personal problems, the petitioner failed to file GST returns for a continuous period of six months.

On 06.12.2023, the respondent issued a show cause notice d

Please become a Premium member. If you are already a Premium member, login here to access the full content.