Mokibur Rahman Vs Union of India And 3 Ors
Date: July 31, 2025
Court: High Court
Bench: Gauhati
Type: Writ Petition
Judge(s)/Member(s): SANJAY KUMAR MEDHI
Subject Matter
Registration cancellation to be re-evaluated, based on proviso to Rule 22(4)
Summary
The petitioner, a sole proprietor operating under "M/s Real Enterprise," filed a writ petition challenging the cancellation of their GST registration. The cancellation was initiated due to the continuous non-filing of GST returns for six months. A sh…
FULL TEXT OF THE JUDGMENT/ORDER OF GAUHATI HIGH COURT Heard Shri R. S. Mishra, learned counsel for the petitioner and Shri S. C. Keyal, learned Senior Standing Counsel, CGST for the respondents. 2. It is the case of the petitioner that he has been carrying out his business under the name & style, “M/s Real Enterprise”. He is the sole proprietor and is an assessee registered under t…