MD. Nekib Hussain Vs Union of India
Date: May 31, 2026
Subject Matter
GST Registration Cancellation for Non-Filing Set Aside Upon Compliance with Rule 22(4) Proviso
Summary
This petition was allowed , holding that the GST registration of the petitioner, cancelled due to continuous non-filing of returns for six months, can be restored upon compliance with the conditions laid down in the proviso to sub-rule (4) of Rule 22…
FULL TEXT OF THE JUDGMENT/ORDER OF GUWAHATI HIGH COURT Heard Mr. R. S. Mishra, learned counsel for the petitioner. Also heard Mr. K. Jain, learned counsel appearing on behalf of Mr. S. C. Keyal, learned Standing Counsel CGST for the respondent Nos. 2, 3 & 4. 2. Being aggrieved by the cancellation of the GST registration bearing No. 18AFJPH3696G1Z6 of the petitioner by an order dated 09.03.2023…