Gauhati HC Allows Restoration of GST Registration on Compliance with Rule 22(4)

Debasish Boruah Vs Union of India And 2 Ors. (Gauhati High Court) Summary of Facts: The petitioner, a GST-registered taxpayer under the CGST/AGST Act (Registration No. 18AXDPB6784C2ZJ), failed to file GST returns for over six months. Consequently, a show cause notice dated 13.11.2023 was issued under Section 29(2)(c) of the CGST Act, warning of ex parte proceedings. However, no personal hearing was scheduled. On 24.04.2024, the GST registration was cancelled by the Superintendent, Jorhat-1. The petitioner was unable to file a revocation application within the prescribed period and approached...