The Court upheld that cancellations under the GST Act must follow due procedure, including proper notification and provision for compliance, reinforcing taxpayer rights.

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.

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 Petitioner does not deny in the instant petition), a Show Cause Notice was issued on 12.03.2024 asking the Petitioner as to why his registration should not be cancelled. In addition to that, it was also mentioned that his registration shall stand suspended w.e.f. 12.03.2024 itself.

5. It is the case of the Petitioner that the Petitioner was not aware of such notice and as such did not file any reply. The Respondent No.3 passed an order dated 06.05.2024 cancelling the registration of the Petitioner. No reason however was assigned.

6. The record also reveals that the Petitioner herein had sought for revocation of the cancellation of the registration by filing an application, which was, however, rejected on 09.09.2024. The Petitioner thereupon preferred an appeal against the order dated 09.09.2024. The Appeal was dismissed vide an order dated 25.06.2025.

7. In this regard, this Court finds it very pertinent to take note of that the issue involved in the instant proceedings is no longer res- integra, taking into account that this Court had already dealt with similar issues in the case of Motaleb Bhuyan Vs. The State Of Assam And Others reported in (2025) SCC OnLine Gau 1429.

8. It is the opinion of this Court that similar directions which have been passed at paragraph No.50 of the said judgment can be passed in the instant proceedings.

9. Accordingly, the instant writ petition, therefore, stands disposed of with the following observations and directions:

(i) The order of cancellation of registration dated 06.05.2024 as well as the dismissal of the revocation of the cancellation application vide order dated 09.09.2024 are set aside and quashed.

(ii) The Petitioner herein is directed to file the returns for the entire period for which order of cancellation of registration was passed till date within 30 days from the date of the instant judgment. It is observed that if in the meantime, the Petitioner had submitted any return for any period, the directions passed in the instant Clause shall be restricted to the period when the Petitioner did not file the returns.

(iii) The period as stipulated in Section 73(10) of the CGST Act of 2017 shall be computed from the date of the instant judgment, except for the financial year 2025-26, which shall be as per Section 44 of the CGST Act of 2017.

(iv) The Petitioner herein also shall be liable to make payment of the arrears i.e. tax, penalty, interest and late fees.