GST Registration Cancelled due to Non-Filing of Returns: Gauhati HC Allows Restoration Upon Clearing...

The Gauhati High Court has allowed the restoration of a GST registration cancelled due to non-filing of returns, upon clearing dues. This crucial ruling provides significant relief to businesses, emphasizing that procedural non-compliance leading to cancellation can be rectified. The court likely recognized that cancellation for non-filing, while a legitimate action by authorities, should not be permanent if the underlying tax obligations are met. This decision encourages compliance by offering a pathway for businesses to resume operations after settling their dues, promoting ease of doing business.