GST Registration Restoration Allowed subject to FIling of Pending Returns & Payment of Dues

Tadar Akin Vs Union of India (Gauhati High Court) The Gauhati High Court disposed of a writ petition filed by a proprietor whose GST registration had been cancelled on the ground of non-filing of returns. The petitioner challenged the order dated 06.03.2019 passed by the Superintendent of Taxes, Itanagar Zone-II, Arunachal Pradesh, cancelling the GST registration of the proprietorship concern, M/S Arunachal Offset Enterprise, for failure to submit returns. The petitioner stated that he was unaware of the show cause notice dated 04.07.2021 because he did not have access to his login credentials...