IMPORTANT POINT
Cancellation of GST registrations requires adherence to statutory procedures and principles of natural justice; vague show cause notices render cancellation invalid.

JUDGMENT :

DEVASHIS BARUAH, J.

Heard Dr. B. P. Todi, the learned Senior counsel assisted by Dr. A. Todi, the learned counsel appearing on behalf of the petitioner in WP(C) No.2244/2024; Ms. N. Hawelia, the learned counsel appearing on behalf of the petitioner in WP(C) No.2695/2024; Mr. R. S. Mishra, the learned counsel appearing on behalf of the petitioners in WP(C) No.3683/2024 and Mr. A. Khanikar, the learned counsel appearing on behalf of the petitioner in WP(C) No.4500/2024. I have also heard Mr. S. C. Keyal, the learned Standing counsel appearing on behalf of the CGST and Mr. B. Gogoi, the learned Standing counsel appearing on behalf of the Finance and Taxation Department of the Government of Assam.

2. The issues involved in the batch of 4 (four) writ petitions primarily related to the cancellation of the registrations under Central Goods and Service Tax Act, 2017 and State Goods and Service Tax Act, 2017 . The question which arises for consideration before this Court is as to whether this Court should interfere with the cancellation of the registrations or in other words, revoke the cancellation of the registrations in the respective facts of the cases before this Court. Under such circumstances, it is relevant to narrate the relevant facts which led to the filing of the instant batch of writ petitions before this Court.

WP(C) No.2244/2024:

3. The petitioner herein claims to be a proprietor of a firm in the name and style of M/S M. Bhuyan. The petitioner was registered under the provisions of the Central Goods and Service Tax Act, 2017 (for short ‘the Central Act’) and was issued a certificate of registration on 20.09.2017. The petitioner was also granted a Registration Number bearing No. 18AJBPB2744A1ZY.

4. It is the case of the petitioner that the petitioner is in the business of contractual works of supplying of various products. A show cause notice was issued for cancellation of the registration upon the petitioner on 06.11.2019 asking the petitioner to submit a reply within seven days from the date of service of the said notice. The said show cause notice is enclosed as Annexure-2 to the writ petition and the reason assigned therein “Any taxpayer other than composition taxpayer has not filed returns for a continuous period of six months”. The petitioner claims that there was no personal notice issued to the petitioner and was simply uploaded in the website by the Proper Officer. It is the further case of the petitioner that the petitioner having no proper notice, did not submit any reply.

5. Subsequent thereto, on 18.11.2019, the registration of the petitioner was cancelled. The cancellation of the registration has been enclosed as Annexure-3 to the writ petition. It is relevant to take note of that a perusal of the said order for cancellation of registration refers to two contradictory aspects. One, there is a reply submitted by petitioner on 17.11.2019 and the other that there is no reply to the said show cause notice. Apart from that there is no other reason assigned.

6. It is the case of a petitioner that the petitioner came to learn about the suspension and cancellation of its registration in the month of February, 2021 inasmuch as, it is the further case of the petitioner that for the period from November, 2019 on account of financial constraint and also due to the COVID-19 pandemic, he could not coordinate with his tax consultant. Be that as it may, the petitioner could file his return in Form GSTR-1 on 24.03.2021 but the Petitioner was unable to pay the due taxes due to the ongoing financial constraint. The petitioner further states that the petitioner had filed and updated his due return in GSTR-3B on 09.03.2024 for the month of November, 2019 and paid taxes for the period till November, 2019. Be that as it may, as the period seeking revocation under Section 30 of the Assam Goods and Service Tax Act, 2017 (for sh