GAHC010251452025 2025:GAU-AS:17164

THE GAUHATI HIGH COURT

(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)

Case No. : WP(C)/6516/2025

AJOY KUMAR DEB

S/O- MR. DHANANJOY DEB, RESIDENT OF RONGPUR PART-IV, RONGPUR,

DIST. CACHAR, ASSAM, PIN- 788009.

VERSUS

UNION OF INDIA AND 2 ORS

REPRESENTED BY THE SECRETARY TO GOVERNMENT OF INDIA,

MINISTRY OF FINANCE (DEPT. OF REVENUE) NORTH BLOCK, NEW DELHI.

2:PRINCIPAL COMMISSIONER

GST AND CENTRAL EXCISE COMMISSIONERATE

GUWAHATI GST BHWAN

KEDAR ROAD MACHKHOWA

GUWAHATI-781001.

3:SUPERINTENDENT OF CENTRAL GOODS AND SERVICE TAX

SILCHAR-II RANGE SILCHAR DIVISION

ASSA

Advocate for the Petitioner : MR. SHANTANU SARMA, MR. A LAL

Advocate for the Respondent : DY.S.G.I., SC, GST

BEFORE HONOURABLE MR. JUSTICE N. UNNI KRISHNAN NAIR

ORDER

10.12.2025 Date :

Heard Mr. S. Sarma, learned counsel for the petitioner and Mr. S. Chetia, learned Standing Counsel, CGST, appearing for the respondent nos.2 & 3 as well as Mr. S. S. Roy, learned CGC, appears for respondent no.1.

2. It is the case of the petitioner that he is carrying on a proprietorship business of supply of construction materials in the name of M/s JMB Traders. The said firm is projected to be registered under the Central Goods and Service Tax Act, 2017, (CGST vide Registration No.18BBQPD0134G1ZX w.e.f. 16.08.2018.

On the ground of non filing of his GST returns for a continuous period of 6 (six) months, the petitioner was issued with a show-cause notice dated 02.03.2023, requiring him to reply within a period of 30 (thirty) days from the date of service of the same. It was further stipulated in the said notice that, in the event, the petitioner fails to furnish a reply within the stipulated date or fails to appear for personal hearing on the appointed date and time, the case would be decided ex-parte on the basis of available records and on merits.

The petitioner not having responded to the notice as issued in the matter, the Superintendent of CGST-2, Silchar, proceeded vide order dated 22.04.2023 to cancel the GST registration of the petitioner for not furnishing the returns continuously for a period of more than 6(six) months.

3. The petitioner in writ petition has further projected that the show-cause notice dated 02.03.2023 was not served upon him physically but was only uploaded in the GST portal. He submits that there was no communication made of any such notice being uploaded in the portal. The petitioner also projects that on account of the ailments suffered by him during the relevant point of time, the petitioner was not able to access the GST portal and accordingly, was unaware of the uploading of the show-cause notice dated 02.03.2023, therein. He also submits that it is for the said reason that he had fail to submit his reply and also the returns during the period for which default has been highlighted. The petitioner further submits that during the later part of December 2024 when he had resumed his business after recovering from his ailments, he found his GST registration to have been cancelled.

4. The petitioner, thereafter cleared all the pending returns till April 2023 and no tax being payable by him, he had only paid the late fines or penalties involved. The petitioner thereafter preferred an appeal under Section 107(1) of the Act before the Commissioner(Appeal) on 23.01.2025, however the said appeal being filed beyond the period of limitation prescribed, came to be dismissed on the ground of delay. It is under the said circumstances that the petitioner has approached this Court by way of instituting the present writ petition.

5. Mr. Sarma, learned counsel for the petitioner, has submitted that the petitioner is ready and willing to comply with all the formalities required as per the proviso to sub-rule(4) of Rule 22 of the Central Goods and Services Tax Rules, 2017. 6. As per the provisions of Section 29(2)(c) of the Central Goods and Services Tax Rules, 2017; an officer, duly empowered, may cancel the GST registration of a person from such date,