Guwahati HC: Restore GST Registration on Pending Returns Compliance

Sanjoy Nath Vs Union of India (Guwahati High Court)

The Hon’ble Guwahati High Court in the case of Sanjoy Nath v. Union of India [WP No. 6366 of 2023 dated November 29, 2023] disposed of the writ petition, thereby directing the Revenue Department to take necessary steps for restoring the Petitioner’s GST registration if the Petitioner is willing to comply with all the requirements stated in the proviso to Rule 22(4) of the Central Goods and Services Tax Rules, 2017 (“the CGST Ru

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