GST Registration Restored

The Gauhati High Court has directed restoration of a cancelled GST registration after holding that the case was squarely covered by its earlier decision in Rakhe Achi v. Union of India. 

Recognising that cancellation of registration should not permanently deprive a genuine business from carrying on commercial activities, the Court directed the tax authorities to intimate the taxpayer's outstanding statutory dues and restore the registration upon payment of such dues within the stipulated period.