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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
| Table of Content |
|---|
| 1. cancellation of gst registration due to non-compliance. (Para 2 , 3 , 4 , 5 , 6) |
| 2. potential argument regarding delay and precedence. (Para 7 , 15) |
| 3. procedural requirements for gst registration cancellation. (Para 8 , 9 , 10) |
| 4. court's directive on gst registration restoration. (Para 11 , 12 , 14) |
| 5. final order for the petitioner to seek restoration. (Para 13 , 16) |
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
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.
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