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Informative

Cancellation of GST Registration for Non-Filing of Returns for Six Months: Gauhati HC allows Restoration upon Submission of Pending Returns and Dues

Update / Judgement Date

24 Aug 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

GSTOther Legal Matters

The Gauhati High Court has allowed the "restoration of a GST registration" that was canceled for the "non-filing of returns for six months." The court's decision provides a significant victory for the taxpayer. The ruling clarifies that a tax authority cannot cancel a GST registration for a mere technicality.