Back
IN THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) KOHIMA BENCH
DEVASHIS BARUAH
Pranjit Kr. Deka Son Of Late Bhuban Chandra Deka – Appellant
Versus
Union Of India – Respondent
JUDGMENT AND ORDER :
DEVASHIS BARUAH, J.
Heard Mr. A. M. Ahmed, the learned counsel appearing on behalf of the Petitioner and Mr. S. C. Keyal, the learned Standing counsel appearing on behalf of the Respondent Nos.1 to 4.
2. The Petitioner herein is aggrieved by the cancellation of his registration in terms with Section 39 of the Central Goods and Service Tax Act, 2017 (for short, ‘the CGST Act of 2017’). The Petitioner, thereupon, filed an application seeking revocation of the cancellation of the registration on 23.08.2024. However, the said application was rejected on 09.09.2024. The Petitioner then filed an appeal against the order dated 09.09.2024. The said Appeal was dismissed vide an order dated 25.06.2025. It is under such circumstances, the Petitioner has, therefore, approached this Court by filing the instant writ petition.
3. The materials on record reveal that the Petitioner herein is the proprietor of “Pran Electrical”. The Petitioner is registered under the provisions of the Central Goods and Service Tax Act, 2017 (for short ‘the Act of 2017’). The Petitioner upon registration under the Act of 2017 was provided with the GSTIN Unique ID bearing No.18ATGPD3659P2Z3.
The Court upheld that cancellations under the GST Act must follow due procedure, including proper notification and provision for compliance, reinforcing taxpayer rights.
Registered firms must comply with tax return submissions to maintain registration; proper notice must be given before cancellation, ensuring due process.
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 quashed the cancellation of GST registration due to non-filing of returns, emphasizing consistency in judicial precedents and due process for compliance obligations.
A cancellation order under tax law requires clear factual allegations to comply with principles of natural justice; vague notices cannot sustain adverse conclusions against the entity.
Court quashed cancellation of GST registration, affirming that procedural errors by the petitioner did not warrant such measures, and directed compliance with return filing.
Orders lacking reasoning do not meet constitutional scrutiny under Article 14, allowing for judicial review and the right to respond to show cause notices.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
