GST Registration Restoration to Be Considered on Filing Returns & Payment of Dues: Gauhati HC

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 belief that compliance...