M/s NIT Traders & Digantajit Baruah v. Union of India & Ors.

Whether GST Registration Cancelled for Non-Filing of Returns Can Be Restored Upon Subsequent Compliance Under Rule 22(4)?

Introduction

This judgment delivered by the Gauhati High Court addresses an important issue concerning cancellation and restoration of GST registration. The Court examined whether a taxpayer whose registration was cancelled due to continuous non-filing of returns can subsequently seek restoration by complying with statutory requirements prescribed under the GST law.