GST Registration Can Be Restored Upon Filing Pending Returns and Clearing Dues: Gauhati HC

Divisional Forest Officer Vs Union of India And 2 Ors (Gauhati High Court)

The Gauhati High Court addressed a writ petition filed by the Divisional Forest Officer challenging the cancellation of their GST registration under the Central Goods and Services Tax (CGST) Act, 2017 and Assam Goods and Services Tax (AGST) Act, 2017. The petitioner, registered under GST bearing No. 18AADAD7473Q1ZZ, failed to file returns for six continuous months, prompting the tax authorities to issue a show cause notice on 8 November 2022. The notice required a response within seven days and warned that f

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