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IN THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) KOHIMA BENCH
DEVASHIS BARUAH
Jahangir Miah S/o Jahur Uddin Miah – Appellant
Versus
State Of Assam – Respondent
| Table of Content |
|---|
| 1. petitioner's registration cancellation and failure to file returns. (Para 2 , 3 , 4 , 5) |
| 2. previous judgment as a basis for current case. (Para 6) |
| 3. court's directions to set aside cancellation of registration. (Para 7) |
JUDGMENT AND ORDER :
DEVASHIS BARUAH, J.
Heard Mr. R. Ali, the learned counsel appearing on behalf of the petitioner. Mr. B. Gogoi, the learned Additional Advocate General, Assam appears on behalf of the respondents.
2. The petitioner herein has filed the instant writ petition challenging the order dated 13.10.2025 passed by the Superintendent, Barpeta Range whereby the petitioner's registration was cancelled. The brief facts which led to the filing of the instant writ petition are narrated herein under.
3. The petitioner claims to be a contractor and a supplier undertaking various forms of contractual works of civil nature and also supplies various products. For the purpose of carrying on the business, the petitioner was registered under the Central Goods and Services Tax Act, 2017 and was issued a registration number bearing 18GGDPM4513D1ZL.
4. It is the case of the petitioner that it did not file the “Nil GST Return” which is otherwise mandatory for
Registration under GST cannot be cancelled if the taxpayer can rectify failures to file returns within reasonable time, ensuring compliance with tax obligations.
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.
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.
Courts may set aside the cancellation of a business registration caused by the non-filing of statutory returns, provided the taxpayer undertakes to file all pending returns and pay all outstanding ta....
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.
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