NIT Traders And Anr Vs Union of India
Date: March 15, 2026
Subject Matter
GST Registration Cancellation for Non-Filing Can Be Restored Upon Compliance with Dues
Summary
The writ petition is allowed , providing that the petitioners’ GST registration, which was cancelled for continuous non-filing of returns, can be restored if they furnish all pending returns and make full payment of tax dues, interest, and late fees…
FULL TEXT OF THE JUDGMENT/ORDER OF GUWAHATI HIGH COURT Heard Ms. N. Hawelia, learned counsel for the petitioners and Dr. B. N. Gogoi, learned Standing Counsel, CGST for the respondent nos. 2 & 3 Also heard Ms. R. Dutta, learned counsel appearing on instructions of Shri S. K. Medhi, learned C.G.C. for the Union of India. 2. As per the facts projected, the petitioner no. 1 is a proprietorship bu…