Guwahati HC Directs Revocation of Cancelled GST Registration on Payment of Dues

Moni Kanta Das Vs Union of India And 3 Ors (Gauhati High Court)

The Guwahati High Court addressed a petition filed by Moni Kanta Das, whose GST registration was canceled due to non-filing of returns for more than six months, as per Section 29(2)(c) of the GST Act, 2017. The petitioner, engaged in works contracts under the name ‘Sri Moni Kanta Das’, attributed the non-compliance to the adverse impact of the COVID-19 pandemic on his business. He argued that after the situation improved, he filed the pending returns but couldn’t apply for revocation of the cancellation due t

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