Gauhati High Court Sets Aside GST Registration Cancellation for Lack of Hearing, Clarifies Computation of Limitation Under CGST Act
The Gauhati High Court has quashed the cancellation of a GST registration due to the absence of an opportunity for hearing and insufficient reasoning in the cancellation order. The Court directed restoration of registration, mandated filing of pending returns within 30 days, and clarified the computation of limitation under Section 73(10) of the CGST Act.
