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GST Registration Restoration to Be Considered on Filing Returns & Payment of Dues: Gauhati HC
Case Law Details
- Case Name
- Apurba Enterprise And Anr Vs State of Assam And 8 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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Apurba Enterprise And Anr Vs State of Assam And 8 Ors (Gauhati High Court)
The case before the Gauhati High Court concerns a challenge to the cancellation of GST registration under Section 29 of the CGST/AGST Act, 2017 and the consequential withholding of contractual dues. The petitioner, a sole proprietorship engaged in small contractual works for Government departments, had obtained GST registration in 2019 and initially complied with return filing and tax payment requirements through a tax consultant. However, due to loss of contact with the consultant and a bona fide belie...
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