2023 (3) TMI 527

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..... - GAUHATI HIGH COURT - HC - Dated:- 24-2-2023 - WP(C)/1049/2023 - - - GST - Cancellation of GST registration of petitioner - petitioner could not file its return regularly, due to ill health and certain reasons beyond the control of the petitioner - HELD THAT:- Learned counsel for the petitioner submits that his client has already deposited all necessary dues but if any further amount is still .....

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..... m is engaged in the business of executing works contract and trading of hardware goods and, therefore, is required to have GST registration. The petitioner had accordingly obtained GST registration but due to certain reasons beyond the control of the petitioner, which includes the ill health and lack of knowledge about online compliances, the petitioner could not file its return regularly. Situate .....

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..... appraise this Court as to whether, any immediate relief can be granted to the petitioner. 6. Today, when the matter is called up, Shri Keyal, learned Standing Counsel submits on instruction that cancellation of the GST registration of the petitioner can be revoked with immediate effect if he files up-to-date return and pays the tax amount due along with other statutory due as per Rule 23 of the .....

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