GAHC010012462025 2025:GAU-AS:1245 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)

Case No. : WP(C)/439/2025 M/S INDIA CONSTRUCTION REPRESENTED BY ONE OF THE PARTNER SRI PRABIN DEHINGIA, AGED ABOUT 64 YEARS, SON OF LATE BHABA DEHINGIA, SITUATED AT NO. 2, P.O.- BHADHOI PANCHALI, KATHALGURI, DULIAJAN, DIBRUGARH, ASSAM- 786191.

VERSUS UNION OF INDIA AND 3 ORS.

REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA, DEPARTMENT OF FINANCE.

2:THE PRINCIPAL COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX GST BHAWAN KEDAR ROAD GUWAHATI- 781001 ASSAM.

3:THE ASSISTANT COMMISSIONER CENTRAL GOODS AND SERVICE TAX GUWAHATI ASSAM.

4:THE SUPERINTENDENT CENTRAL GOODS AND SERVICES TAX GUWAHATI ZONE-B ASSAM Advocate for the Petitioner : MR S K AGARWAL, M AGARWAL Advocate for the Respondent : DY.S.G.I., SC, GST BEFORE HONOURABLE MR. JUSTICE MANISH CHOUDHURY

ORDER

30.01.2025 Heard Mr. S.K. Agarwal, learned counsel for the petitioner and Dr. B.N. Gogoi, learned Standing Counsel, CGST for all the respondents.

2. It is the case of the petitioner that the petitioner is a partnership firm in the name and style of ‘M/s India Construction’ having its principal place of business at No. 2, P.O. – Bhadhoi Panchali, Kathalguri, Duliajan, Dibrugarh, Assam, Pin – 786191. For the purpose of carrying on its business, the petitioner partnership firm got itself registered under the Central Goods and Services Tax [CGST] Act, 2017 with GST Registration no. 18AAEFI4017K1ZD and GSTIN no. 18AAEFI4017K1ZD.

2.1. The petitioner firm was issued a Show Cause Notice on 27.08.2020 in Form GST REG- 17 asking it to show cause as to why the Registration Certificate issued under the Central Goods and Services Tax [GST] Act, 2017 in its favour should not be cancelled inter-alia on the ground of non-furnishing of returns in compliance of the provisions of Section 29[2][c] of the CGST Act, 2017 for a continuous period of six or more months. The petitioner firm was thereby, directed to furnish its Reply within a period of seven working days from the date of service of the said Show Cause Notice. It was mentioned that if the petitioner would fail to furnish a Reply within the stipulated date or would fail to appear for personal hearing on the appointed date and time, the case would be decided ex-parte on the basis of the records available and on merits. Conspicuously, in the Show Cause Notice dated 27.08.2020, no time and date was appointed for personal hearing. The petitioner did not, however, submit any Reply in response to the Show Cause Notice dated 27.08.2020, as submitted by the learned counsel for the petitioner. The authority issuing the Show Cause Notice had thereafter, cancelled the GST Registration of the petitioner firm w.e.f. 01.12.2020 by an Order dated 01.12.2020, after recording that he had examined the petitioner’s Reply dated 05.09.2020 and also the submissions made at the time of hearing.

3. Section 39[1] of the GST Act, 2017 inter-alia requires a registered person to furnish a return for every calendar month or part thereof, electronically, of inward and outward supplies of goods or services or both, input tax credit availed, tax payable, tax paid and such other particulars, in such form and manner, and within such time, as may be prescribed.

4. Mr. Agarwal, learned counsel appearing for the petitioner firm has submitted that during the concerned period, the petitioner could not submit the returns required to be submitted under Section 39[1] of the CGST Act for a period of more than six months due to reasons beyond its control, more particularly, due to onset and continuance of Covid-19 Pandemic. It has been submitted that due to continuance of Covid-19 Pandemic for a prolonged period, the business of the petitioner firm was badly affected and the petitioner firm had suffered a lot financially. It was due to such reasons, the petitioner firm defaulted in complying with the provisions of the GST Act, thereby, failed to file the statutory retu