High Court of Gauhati1 June 2026

Bhushan Chandra Deka v. Union of India

For assessee

WP(C) NO. 2730 OF 2026

The ruling in brief

Where petitioner’s GST registration was cancelled due to non-filing of returns for six months, and appeal was dismissed, petitioner is entitled to restoration upon application and compliance by filing all pending returns and

Provisions considered

Section 30, read with section 29, of Central Goods and Services Tax Act, 2017/Assam Goods and Services Tax Act, 2017 - Rule 22, read with rule 23, of Central Goods and Services Tax Rules, 2017/Assam Goods and Services Tax Rules, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

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Bhushan Chandra Deka v. Union of India

The ruling in brief

Provisions considered

Bhushan Chandra Deka v. Union of India

The ruling in brief

Provisions considered

Read the full analysis

Joydeb Karmakar @ Jaydeb Karmakar v. Union of India

Neptune Enterprise v. State of Gujarat

Md Qamaruddin Khan v. YRK Constructions

Read the full analysis