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GST Registration Cancelled for Non-Filing Can Be Restored After Compliance: Gauhati HC
Case Law Details
- Case Name
- Smt Jumoni Boruah Phukan Vs Union of India And 2 Ors (Gauhati High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gauhati High Court
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Smt Jumoni Boruah Phukan Vs Union of India And 2 Ors (Gauhati High Court)
The Gauhati High Court disposed of a writ petition challenging the cancellation of the petitioner’s GST registration, holding that the petitioner should be granted an opportunity to seek restoration of registration upon complying with the requirements under the proviso to Rule 22(4) of the CGST Rules, 2017.
The petitioner challenged the order dated 25.04.2024 issued by the Superintendent, CGST, Golaghat I Range, cancelling the GST registration. The petitioner, a proprietor engaged in Works Contract Services and retail ...
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