Gauhati HC Allows Restoration of Cancelled GST Registration After Delay Due to Medical Emergency - SAG Infotech Official Tax Blog

The Gauhati High Court allowed the taxpayer whose Goods and Services Tax (GST) registration was cancelled for not filing returns to approach the authorities for restoration upon noting that the late filing of returns was attributed to a family medical emergency. Writ petitioner Sanjaiso Halai, the proprietor of M/s Mishmi Takin Enterprise, contested an order on December 31, 2025, issued in Form GS…