HC Allows GST Registration Restoration as Assessee Cleared Dues Citing Internet Issues

Munni Char Vs Union of India And 3 Ors. (Gauhati High Court)

The Gauhati High Court has directed the Superintendent, Diphu-1, to consider the restoration of the GST registration of “Munni Char, Mugasong,” a sole proprietorship, which was cancelled due to non-filing of GST returns for a continuous period of six months. The Court’s decision emphasizes the serious civil consequences of such cancellations and the provisions for restoration under the CGST Rules, 2017.

Munni Char, the petitioner, is a registered assessee under the Central Goods and Services Tax (

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