Smti Bina Taipodia Vs Union of India
Date: May 17, 2026
Subject Matter
GST Registration Restoration Allowed for Non-Filing After Compliance with Return and Tax Dues
Summary
The High Court has allowed the writ petition, directing the restoration of the petitioner's GST registration. The cancellation was due to non-filing of returns, but the Court found that the petitioner had subsequently furnished all pending returns an…
FULL TEXT OF THE JUDGMENT/ORDER OF GUWAHATI HIGH COURT Heard Mr. T. Gyatso, learned counsel for the petitioner. Also heard Mr. M. Kato, learned Dy.S.G.I. for the respondent No. 1 and Mr. S. C. Kayal, learned Senior Counsel/Standing Counsel for the CGST appearing for respondent Nos. 2 and 3. 2. Having considered that this Court has disposed of similar matters and as agreed to by the learned counsel…