Guwahati HC Sets Aside GST Registration Cancellation; Allows 30 Days to File Pending Returns

Choudhury Tea And Agro Industries Pvt Ltd Vs Union of India And Ors (Guwahati High Court) The Gauhati High Court considered a writ petition challenging cancellation of GST registration under Section 29 of the CGST Act, 2017. The petitioner company, registered under the Companies Act, 2013 and holding a GSTIN, had its registration cancelled due to non-submission of returns as required under Section 39 of the CGST Act. A show cause notice dated 02.09.2021 was issued, stating that the registration would stand suspended from that date. Although the petitioner claimed non-receipt of the notice and ...