Restoration of GST registration directed as cancellation u/s. 29(2)(c) entails civil consequences

D.D. Construction Vs Union of India And 3 Ors. (Gauhati High Court) Gauhati High Court held that cancellation of GST registration u/s. 29(2)(c) of the CGST Act, 2017, for non-furnishing of GST returns for continuous period of six months, entails serious civil consequences. Thus, writ disposed of and petitioner directed to seek restoration of GST registration. Facts- Assesee registered under the provisions of the Central Goods and Services Tax (CGST) Act, 2017/Assam Goods and Services Tax (AGST) Act, 2017. Present petition is preferred by the petitioner/ assessee mainly contesting cancellation ...