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GST Registration Cancellations to be Revoked on Statutory Payment: Gauhati HC:
Case Law Details
- Case Name
- Pritam Nath Vs Union of India And 4 Ors. (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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Pritam Nath Vs Union of India And 4 Ors. (Gauhati High Court)
In Pritam Nath vs. Union of India & Ors., the Gauhati High Court set aside an order canceling the petitioner’s GST registration. The petitioner, an architect, had been registered under the GST Act since 2017 but failed to file returns for six months due to personal difficulties and the COVID-19 pandemic. This led to a show cause notice on December 17, 2020, followed by an order of cancellation on January 20, 2021. The petitioner appealed the cancellation in March 2023, but the appellate authority rejected his request, prompti...
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