Dipjyoti Borah Vs State of Assam And 2 Ors. (Guwahati High Court)
Date: July 17, 2025
Court: High Court
Bench: Gauhati
Type: Writ Petition
Subject Matter
Guwahati HC Directs GST Officer to Consider Restoration of Cancelled Registration
Summary
In a significant ruling, the Guwahati High Court has directed the tax department to consider dropping GST registration cancellation proceedings against a taxpayer who failed to file returns but has since rectified his compliance. The court’s order, s…