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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., Represented By Its Proprietor, Abdul Rashid, S/o. Tota Miya – Appellant
Versus
State Of Assam, Represented By The Commissioner And Secretary To The Government Of Assam, Finance And Taxation Department – Respondent
JUDGMENT :
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 mandatory for a registered dealer. The Assistant Commissioner of State Tax, i.e. the respondent No.3 issued a show cause notice for cancellation of the registration in Form GST REG-17 dated 15.07.2023 to the petitioner in the portal. It was further mentioned in
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 quashed the cancellation of GST registration due to non-filing of returns, emphasizing consistency in judicial precedents and due process for compliance obligations.
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.
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.
The importance of providing detailed reasons for cancellation of registration and the need for compliance with the principles of natural justice.
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