Divisional Forest Officer Vs Union of India And 2 Ors (Gauhati High Court)
The Gauhati High Court addressed a writ petition filed by the Divisional Forest Officer challenging the cancellation of their GST registration under the Central Goods and Services Tax (CGST) Act, 2017 and Assam Goods and Services Tax (AGST) Act, 2017. The petitioner, registered under GST bearing No. 18AADAD7473Q1ZZ, failed to file returns for six continuous months, prompting the tax authorities to issue a show cause notice on 8 November 2022. The notice required a response within seven days and warned that failure to reply or appear for a hearing would result in an ex-parte decision. Subsequently, the Superintendent of Central Goods & Services, Kokrajhar Range-II, cancelled the petitioner’s GST registration on 29 November 2022 without providing reasons.
The petitioner contended that they were unable to access the GST portal in time and, when they eventually discovered the notice, the deadline for filing a reply and attending the hearing had already passed. The petitioner then updated all pending returns up to November 2022 and discharged all GST dues along with interest and late fees. Attempts to apply for revocation of the cancellation failed because the 270-day statutory period had elapsed.
