GST Registration Restoration Allowed on Clearing Dues: Gauhati HC

Shahima Khatun Vs State of Assam And 3 Ors. (Guwahati High Court)

In a significant ruling, the Gauhati High Court has affirmed that the cancellation of Goods and Services Tax (GST) registration can be reversed if the taxpayer settles all outstanding dues and files pending returns. The decision came in the case of Shahima Khatun Vs. State of Assam and 3 Ors. (WP(C) No. 6366/2023), where the petitioner sought the restoration of her proprietorship firm’s GST registration after it was cancelled due to continuous non-filing of returns.

The case involved Shahima Kha

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