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IN THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) KOHIMA BENCH
DEVASHIS BARUAH
Ad Enterprise – Appellant
Versus
State Of Assam Rep. By The Commissioner And Secretary To The Government Of Assam, Finance And Taxation Department – Respondent
| Table of Content |
|---|
| 1. cancellation of gst registration due to non-compliance. (Para 2 , 3 , 4 , 5) |
| 2. petitioners' appeal rights and limitation issues. (Para 6) |
| 3. reference to precedent case for judicial consistency. (Para 7 , 8) |
| 4. court's order and directives for compliance. (Para 9) |
JUDGMENT :
Devashis Baruah, J.
Heard Mr. M. Barman, the learned counsel appearing on behalf of the Petitioners and Mr. B. Gogoi, the learned Additional Advocate General appearing on behalf of the Respondents.
2. The Petitioners herein are aggrieved by the cancellation of their registration in terms with Section 39 of the Central Goods and Service Tax Act, 2017 (for short, ‘the CGST Act of 2017’).
3. The materials on record reveal that the Petitioner No.1 is a partnership firm duly registered under the provisions of the Central Goods and Service Tax Act, 2017 (for short ‘the Act of 2017’) and the Petitioner No.2 is its partner and authorized representative. The Petitioners upon registration under the Act of 2017 was provided with the GSTIN/Unique ID bearing No.18ABUFA5174E1Z4.
4. On account of non-submission of the returns, which is required in terms with Section 39 of the CGST Act of 2017 (which the Petitio
Registered firms must comply with tax return submissions to maintain registration; proper notice must be given before cancellation, ensuring due process.
The Court upheld that cancellations under the GST Act must follow due procedure, including proper notification and provision for compliance, reinforcing taxpayer rights.
The cancellation of a GST registration can be quashed if the revocation application is timely and based on the correct service date, allowing the matter to be heard afresh.
The court ruled that cancellation of GST registration due to non-filing of returns may be quashed if petitioners provide valid justifications and address prior deficiencies.
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.
Court quashed cancellation of GST registration, affirming that procedural errors by the petitioner did not warrant such measures, and directed compliance with return filing.
The court quashed the cancellation of GST registration due to non-filing of returns, emphasizing consistency in judicial precedents and due process for compliance obligations.
The court affirms statutory provisions allowing extension for revocation after filing returns, emphasizing adherence to procedural norms.
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