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Revoke GST Registration Cancellation if Pending Returns filed & Dues Paid: Gauhati HC
Case Law Details
- Case Name
- Sanjoy Nath Vs Union of India And 2 Ors (Gauhati High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gauhati High Court
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Sanjoy Nath Vs Union of India And 2 Ors (Gauhati High Court)
In Sanjoy Nath vs. Union of India & Ors., the Gauhati High Court addressed the cancellation of the petitioner’s GST registration due to non-filing of returns for over six months. The petitioner, a sole proprietor registered under the CGST Act, 2017, received a show cause notice on July 7, 2022, directing him to explain why his registration should not be revoked. Despite responding to the notice, his GST registration was canceled on August 11, 2022, under Section 29(2)(c) of the CGST Act, 2017, and Rule 22 of th...



