Guwahati HC Directs GST Officer to Consider Restoration of Cancelled Registration

Dipjyoti Borah Vs State of Assam And 2 Ors. (Guwahati High Court) In a significant ruling, the Guwahati High Court has directed the tax department to consider dropping GST registration cancellation proceedings against a taxpayer who failed to file returns but has since rectified his compliance. The court’s order, stemming from the case of Dipjyoti Borah Vs State of Assam, hinges on a specific proviso within the GST rules that allows for the dropping of proceedings upon the full payment of dues. The petitioner, Dipjyoti Borah, a proprietor, had his GST registration cancelled by the Assist...