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THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
DEVASHIS BARUAH
R P Infratech, Represented By Its Partner – Appellant
Versus
State Of Assam, Represented By The Commissioner And Secretary To The Government Of Assam, Finance Taxation Department – Respondent
| Table of Content |
|---|
| 1. procedural context for gst registration cancellation and show cause issuance. (Para 1 , 2 , 3 , 4) |
| 2. petitioner's justification for default due to lack of technical proficiency with the gst portal. (Para 5) |
| 3. application of established judicial precedent to the current registration revocation dispute. (Para 6) |
| 4. setting aside registration cancellation subject to filing returns and dues payment. (Para 7 , 8) |
JUDGMENT :
DEVASHIS BARUAH, J.
Heard Mr. P. Buragohain, the learned counsel appearing on behalf of the petitioners and Mr. B. Choudhury, the learned Standing Counsel for the Finance and Taxation Department, Assam.
2. The petitioners herein are aggrieved by the cancellation of its registration in terms with Section 29 of the Central Goods and Service Tax Act, 2017 (for short, ‘the CGST Act of 2017’). The petitioners thereupon filed an application seeking revocation of the cancellation of the registration, however, the same was rejected on the ground that all Government Dues has not been paid. It is under such circumstances, the petitioners have, therefore, approached this Court by filing the instant writ petition.
3. The materials on record reveal that the petition
The Court upheld that cancellations under the GST Act must follow due procedure, including proper notification and provision for compliance, reinforcing taxpayer rights.
Registered firms must comply with tax return submissions to maintain registration; proper notice must be given before cancellation, ensuring due process.
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.
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.
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