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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
| Table of Content |
|---|
| 1. cancellation of gst registration due to non-compliance. (Para 2 , 3 , 4 , 5 , 6) |
| 2. previous case referenced for similar issues. (Para 7 , 8) |
| 3. orders set aside with new filing directions. (Para 9) |
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 pr
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.
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