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IN THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM & ARUNACHAL PRADESH)
SANJAY KUMAR MEDHI
Bobismrita Chetia Gogoi, W/o Sri. Jadu Nath Gogoi – Appellant
Versus
Union Of India Represented By The Secretary To The Government Of India, Ministry Of Finance, Department Of Revenue, North Block, Secretariat Building, New Delhi – Respondent
JUDGMENT :
Sanjay Kumar Medhi, J.
Heard Shri RS Mishra, learned counsel for the petitioner. Also heard Shri SC Keyal, learned Standing Counsel, CGST for the respondents.
2. It is the case of the petitioner that she has been carrying out her business under the name & style, “M/S Poly Enterprise”. She is the sole proprietor and is an assessee registered under the Central Goods and Services Tax (CGST) Act, 2017/Assam Goods and Services Tax (AGST) Act, 2017 bearing registration No. 18A1EPC1892N3ZW. Because 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. ZA1810240050266 dated 07.10.2024 asking her 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 11.11.2024 was passed by the Superintendent, Dibrugarh-1 Range, Assam,
GST registration can be restored if the taxpayer complies with filing requirements and pays outstanding dues, despite prior cancellation due to non-filing.
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.
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.
Administrative decisions regarding GST registration must reflect a proper application of mind, particularly when addressing notices and responses, ensuring fairness and adherence to procedural standa....
A cancellation of GST registration must be a speaking order, providing clear reasons for its decision, especially when it entails adverse civil consequences.
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