High Court of Gauhati10 June 2026

Ganpati Rice Mill v. Union of India

For assessee

WP(C) NO. 3046 OF 2026

The ruling in brief

Where registered proprietorship's GST registration was cancelled due to non-filing of returns and non-response to notice after suspension, restoration may be sought by furnishing all pending returns and paying outstanding tax, interest, penalty and late fee, and upon such compliance, authority shall consider restoration as per applicable rules and directions

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 of Central Goods and Services Tax Rules, 2017/Assam Goods and Services Tax Rules, 2017

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For assesseeRemanded

Joydeb Karmakar @ Jaydeb Karmakar v. Union of India

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Ganpati Rice Mill v. Union of India

The ruling in brief

Provisions considered

Ganpati Rice Mill v. Union of India

The ruling in brief

Provisions considered

Read the full analysis

Read the full analysis

Joydeb Karmakar @ Jaydeb Karmakar v. Union of India

Neptune Enterprise v. State of Gujarat

Md Qamaruddin Khan v. YRK Constructions