Gauhati HC Examines GST Registration Cancellation, Notes Taxpayer Was Unaware of SCN Due to Lack of Portal Access - SAG Infotech Official Tax Blog

The Gauhati High Court, in a recent ruling, dealt with a case challenging the cancellation of a taxpayer’s GST registration . The Court examined the order dated 06.03.2019, through which the registration was cancelled for non-filing of GST returns. It further noted that the petitioner was unaware of a subsequent Show Cause Notice (SCN) issued in 2021, as he did not have access to his GST portal lo…