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IN THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) KOHIMA BENCH
DEVASHIS BARUAH
Ejangpo Integrated Farm – Appellant
Versus
State Of Assam – Respondent
JUDGMENT AND ORDER :
DEVASHIS BARUAH, J.
Heard Mr. C. Agarwal, the learned counsel appearing on behalf of the petitioners. Mr. B. Gogoi, the learned Additional Advocate General, Assam appears on behalf of the respondents.
2. The petitioners herein have filed the instant writ petition challenging the order dated 16.09.2024 passed by the Assistant Commissioner of State Tax, Diphu-1 whereby the petitioners’ registration was cancelled. The brief facts which led to the filing of the instant writ petition are narrated herein under.
3. The petitioner No. 2 claims to be the proprietor of the petitioner No. 1 firm. For the purpose of carrying on the business, the petitioner No. 1 was registered under the Central Goods and Services Tax Act, 2017 and was issued a registration number bearing 18CDPPR0948Q4ZD.
4. It is the case of the petitioners that due to the non-filing of returns by the petitioners for a period of more than 6 (six) months, the petitioners were issued a show cause notice by the Assistant Commissioner of State Tax, for cancellation of the registration in Form GST REG-17/31 dated 13.08.2024 to the petitioners in the portal. It was further mentioned in the said show cause notice that
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.
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.
Court quashed cancellation of GST registration, affirming that procedural errors by the petitioner did not warrant such measures, and directed compliance with return filing.
Registration under GST cannot be cancelled if the taxpayer can rectify failures to file returns within reasonable time, ensuring compliance with tax obligations.
Registered firms must comply with tax return submissions to maintain registration; proper notice must be given before cancellation, ensuring due process.
The importance of providing detailed reasons for cancellation of registration and the need for compliance with the principles of natural justice.
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.
Cancellation of GST registrations requires adherence to statutory procedures and principles of natural justice; vague show cause notices render cancellation invalid.
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