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THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
DEVASHIS BARUAH
Basanta Kumar Gogoi, S/o. Late Chandra Gogoi – Appellant
Versus
State Of Assam, Represented By The Commissioner And Secretary To The Government Of Assam, Finance Department – Respondent
| Table of Content |
|---|
| 1. background and factual basis of gst registration cancellation. (Para 1 , 2 , 3 , 4 , 5) |
| 2. conditional restoration of registration upon filing returns. (Para 7) |
JUDGMENT :
DEVASHIS BARUAH, J.
Heard Mr. U.S. Bora, 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 29.10.2024 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 herein is a business professional by occupation and is engaged in contractual works and the supply of materials. The petitioner carries on his business through his sole proprietorship firm under the name “Eastern Power Tech.” The petitioner is registered as a dealer under the Assam Goods and Services Tax Act, 2017, for which the petitioner has been issued a Registration Certificate in Form GST REG-06, bearing Registration No. 18AGOPG9677P1Z6 dated 23.09.2017.
4. It is the case of
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....
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.
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.
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