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IN THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) KOHIMA BENCH
DEVASHIS BARUAH
Rimima Trading (OPC) Pvt. Ltd. – Appellant
Versus
State Of Assam – Respondent
| Table of Content |
|---|
| 1. petitioner's business registration cancellation due to non-filing of returns. (Para 2 , 3 , 4 , 5) |
| 2. referencing precedent case on similar issues. (Para 6) |
| 3. order quashing registration cancellation and enforcing obligations. (Para 7) |
JUDGMENT AND ORDER :
DEVASHIS BARUAH, J.
Heard Mr. M. Shelim, the learned counsel appearing on behalf of the petitioner. Mr. B. Choudhury, the learned counsel appears on behalf of the respondents.
2. The petitioner herein has filed the instant writ petition challenging the order dated 11.09.2024 passed by the Assistant Commissioner of State Tax, Guwahati-D-8 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 18AAMCR1966P2ZF.
4. It is the case of the petitioner that it did not file the “Nil GST Return” which is otherwise
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.
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.
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