Nabin Roy Vs Union of India And 2 Ors
Date: January 27, 2026
Subject Matter
GST Registration Cancellation Set Aside for Non-Filing; Restoration Ordered Upon Dues Payment
Summary
The High Court set aside the cancellation of GST registration, directing its restoration upon the payment of all outstanding statutory dues. This decision came after the petitioner's registration was cancelled for continuous non-filing of returns and…
FULL TEXT OF THE JUDGMENT/ORDER OF GAUHATI HIGH COURT Heard Mr. R. S. Mishra, learned counsel for the petitioner. Also heard Mr. K Jain, learned Standing Counsel, GST. 2. The petitioner is engaged in execution of works contract and is an assessee registered under the provision of GST Act, 2017 and has GST Registration being Registration No. 18BGDPR8999F1ZJ. 3. Pursuant to being registered under th…