Back
IN THE HIGH COURT OF GAUHATI, ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH
SANJAY KUMAR MEDHI
Dipjyoti Borah Son Of Late Rajen Borah – Appellant
Versus
State Of Assam – Respondent
ORDER :
SANJAY KUMAR MEDHI, J.
Heard Shri R. S. Mishra, learned counsel for the petitioner and Shri B. Choudhury, learned Standing Counsel, Finance & Taxation for the respondent Nos. 1 to 3.
2. It is the case of the petitioner that he has been carrying out his proprietorship business under the name & style, “Shri Dipjyoti Borah” as the sole proprietor. He is an Assesee registered under the Central Goods and Services Tax (CGST) Act, 2017/Assam Goods and Services Tax (AGST) Act, 2017 bearing registration No. 18AOAPB8032R1ZP. On the reason of non-filing of GST returns for a continuous period of six months, the petitioner was served with a show cause notice bearing reference No.ZA180522002196V dated 04.05.2022 asking him to furnish reply to the aforesaid notice within a period of 30 (thirty) days from the date of service of notice and it was mentioned in the aforesaid show cause notice that if the petitioner fails to furnish a reply within the stipulated date or fails to appear for personal hearing on the appointed date and time, the case will be decided ex-parte on the basis of the available records and on merits. Thereafter, the impugned order dated 06.06.20223 was passed by the Assist
If a taxpayer is ready to comply with GST filing requirements after cancellation for non-filing, the empowered officer may restore their registration under the CGST Rules.
Cancellation of GST registration without a hearing violates principles of natural justice; applicants can seek restoration by fulfilling statutory requirements.
GST registration can be restored if the taxpayer complies with filing requirements and pays outstanding dues, despite prior cancellation due to non-filing.
Cancellation of GST registration under Section 29(2)(c) can be contested if the petitioner is willing to comply with filing requirements and pay dues.
An administrative authority must provide reasons for its decisions, especially when such decisions adversely affect individuals, to ensure compliance with principles of natural justice.
A cancellation order under the CGST Act must be a speaking order, providing reasons for the decision; failure to comply renders the order invalid.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
