Mamaine Dey Vs Union of India And 2 Ors
Date: September 2, 2025
Subject Matter
Statutory Deadlines Won't Block GST Registration Restoration if Taxes are Paid
Summary
Summary of Facts and Dispute: Reason for Cancellation: The petitioner, carrying out business as "Mamaine Dey," failed to file GST returns for a continuous period of six months. Consequently, a show cause notice (SCN) was issued under Section 29(2)(c)…
FULL TEXT OF THE JUDGMENT/ORDER OF GAUHATI HIGH COURT Heard Shri R. S. Mishra, learned counsel for the petitioner. Also heard Shri J. P. More, learned counsel appearing on instruction of Shri S. Chetia, learned Senior Standing Counsel, CGST for the respondents and Ms. V. Thakuria, learned counsel appearing on behalf of Shri P. S. Bhattacharya, learned CGC. 2. It is the case of the petitioner that…