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GST Registration Can Be Restored After Filing Pending Returns: Gauhati HC
Case Law Details
- Case Name
- Prashujya Mech Vs Union of India And 2 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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Prashujya Mech Vs Union of India And 2 Ors. (Gauhati High Court)
The Gauhati High Court considered a writ petition filed by a sole proprietor whose GST registration had been cancelled due to non-filing of returns for a continuous period of six months. The petitioner was registered under the CGST Act, 2017 and the AGST Act, 2017. A show cause notice dated 15.01.2023 was issued under Section 29(2)(c) of the Act, requiring the petitioner to submit a reply within 30 days and cautioning that failure to respond would result in an ex parte decision. Subsequently, an order dated 13.04...
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