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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
| Table of Content |
|---|
| 1. petitioner's business and gst registration details. (Para 2 , 4 , 6) |
| 2. reasons for late submission of gst returns. (Para 3 , 5 , 7) |
| 3. procedure and provisions for gst registration cancellation. (Para 8 , 9 , 10) |
| 4. order for restoration process and obligations of the petitioner. (Para 12 , 13 , 14) |
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 cau
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.
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