GST Registration Revocation Delay: Gauhati HC Permits Restoration if assessee Files Pending Returns,...

The Gauhati High Court has permitted "GST registration restoration if assessee files pending returns and pays full dues," addressing delays in revocation applications. The court ruled that if a taxpayer's GST registration was cancelled for non-filing of returns, and they subsequently clear all their outstanding tax liabilities and file all pending returns, the authorities should allow the restoration of their registration. This decision provides significant relief to businesses, especially MSMEs, which may have faced delays or rejections for restoration, encouraging compliance and ensuring continuation of legitimate business operations.