Failure to respond to CGST Notice due to lack of proper internet: Guwahati HC Allows GST Registration Restoration on compliance of Rule 22 (4) of CGST Rule

The Guwahati High Court has allowed the restoration of a GST registration that was cancelled because the assessee failed to respond to a CGST notice, acknowledging the reason as a lack of proper internet access. The court directed that the registration be restored upon compliance with Rule 22(4) of the CGST Rules, which outlines the procedure for replying to show cause notices for cancellation. This decision highlights the challenges faced by taxpayers in areas with poor digital infrastructure and the judiciary's empathetic approach to such genuine difficulties. It underscores that technical limitations should not unjustly penalize taxpayers, ensuring that principles of natural justice are upheld even in digital tax administration.