Gauhati High Court
For assessee
High Courts
Rulings of the High Court of Gauhati, newest first.
13 rulings found
Gauhati High Court
Where GST registration of transport service provider was cancelled for continuous non-filing of returns and period for seeking revocation had expired, cancellation order was to be set aside and registration was to be restored subject to filing all pending returns within 30 days and petitioner remained liable for tax, interest, penalty and late fees
Gauhati High Court
Where registration of petitioner engaged in works contract services was cancelled due to non-filing of returns for six months during 2023-25 amid acute financial hardship, cancellation was set aside restoring registration, subject to filing all pending returns within 30 days, with liability for applicable tax, penalty, interest and late fees maintained from date of order
Gauhati High Court
Where petitioner's registration was cancelled due to non-filing of returns and appeal for restoration was dismissed as time barred, writ relief was allowed by setting aside cancellation on condition that all pending returns be filed within 30 days with requisite payments, and limitation for demand under Sections 73(10)/74(10) to run from date of present order except for period governed by Section 44
Gauhati High Court
Where petitioner’s GST registration was cancelled for non-filing of returns and failure to respond to notice, restoration of registration was to be allowed as subject to petitioners filing all pending returns within 30 days and remained liable for arrears comprising tax, interest, penalty and late fee
Gauhati High Court
Where petitioner’s GST registration was cancelled due to alleged non-filing of returns without specifying period and revocation was later rejected solely for non-filing of a reply, absence of particulars in show- cause notice and lack of reasons in rejection order violated statutory requirements and natural justice, thus rejection was to be set aside and matter was to be remanded to notice stage for issuance of complete particulars for effective response
Gauhati High Court
Where registration was cancelled for non-filing of returns for six months and petitioner cited financial hardship while expressing readiness to comply with proviso to Rule 22(4), restoration relief was warranted, with restoration subject to compliance, fresh limitation to run from this order, and petitioner remaining liable for all outstanding tax, interest, penalty and late fee
Gauhati High Court
Where GST registration of a proprietorship was cancelled due to non-filing of returns for six months, petitioner was permitted to seek restoration by filing pending returns and paying tax, interest, penalty, and late fee as per Rule 22(4), upon which authority must consider and restore registration expeditiously, with statutory limitation to run from date of this order
Gauhati High Court
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
Gauhati High Court
Where a partnership firm trading in uniforms and furniture faced cancellation of GST registration for non-filing of returns but subsequently filed all pending returns and was ready to comply with Rule 22(4), restoration of registration was permissible upon timely application and payment of tax arrears, interest, penalty, and late fees in line with prior judicial precedent
Gauhati High Court
Where assessee's GST registration was cancelled due to non-filing of returns for six months, assessee was permitted to seek restoration on compliance with Rule 22(4) by filing pending returns and clearing tax, interest, penalty and late fee dues, with limitation under section 73(10) running from date of order except for FY 2024-25 as per section 44
Gauhati High Court
Where assessee's registration was cancelled due to non-filing of returns and non-response to show-cause notice, assessee was entitled to seek restoration by applying within 60 days and furnishing all pending returns with payment of dues, upon which authority was required to consider restoration expeditiously as per applicable GST Rules and related provisions
Gauhati High Court
Where registration of petitioner was cancelled due to non-filing of returns for six months and petitioner missed revocation period because of portal restriction but agreed to furnish all pending returns and pay due tax, interest, penalty and late fee per Rule 22(4) proviso, relief of restoration was warranted in parity with Dhirghat
Gauhati High Court
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