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of <h1>Petitioner must apply offline within two weeks for GST registration restoration under applicable rules</h1> <h3>Sri Bhupinder Pal Singh Versus The State of Assam And 2 Others</h3> Sri Bhupinder Pal Singh Versus The State of Assam And 2 Others - TMI The Gauhati High Court, through Justice Suman Shyam, disposed of the writ petition filed by the petitioner whose GST registration was cancelled under the Central and Assam GST Acts, 2017 for failure to submit periodic returns. The petitioner, engaged in 'Pandal or Shamiana Services,' expressed willingness to comply with tax dues and filing requirements. The Court noted that revocation of cancellation must follow the Assam GST Rules, 2017. Accordingly, the Court ordered that within two weeks, the petitioner shall submit an offline application for restoration of GST registration, attaching a copy of the order. The authorities are directed to consider the application in accordance with the Rules, including payment of tax, penalty, and late fees, and restore the registration expeditiously. The petition was disposed of on these terms.
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