GST Return Filed and Paid Outstanding Dues Till date of GST Cancellation : Gauhati HC Direct to...

The Gauhati High Court has directed the revocation of GST cancellation after the taxpayer successfully filed outstanding returns and paid dues up to the date of cancellation. This ruling offers significant relief to businesses whose GST registrations were cancelled but later sought to regularize their compliance. The court recognized that once all pending returns are filed and taxes paid, the cancellation should be reversed, allowing the business to operate lawfully. This decision promotes compliance and gives taxpayers a fair chance to rectify past omissions, preventing permanent business disruption due to procedural lapses, and fostering a more forgiving tax regime.