Nabin Roy Vs Union of India And 2 Ors. (Gauhati High Court)
The writ petition was filed challenging the cancellation of the petitioner’s GST registration by order dated 19.04.2024. The petitioner is engaged in execution of works contract and is registered under the GST Act, 2017 with Registration No. 18BGDPR8999F1ZJ. After registration, the petitioner had been regularly submitting GST returns. However, due to several personal problems, the petitioner failed to file GST returns for a continuous period of six months.
On 06.12.2023, the respondent issued a show cause notice directing the petitioner to explain within 30 days why the GST registration should not be cancelled for non-filing of returns for six consecutive months. Subsequently, by order dated 19.04.2024, the GST registration was cancelled with effect from the same date.
The petitioner thereafter attempted to file an application for revocation of cancellation. However, the application could not be filed as the prescribed time limit had expired. A message was displayed stating that the timeline of 270 days from the date of cancellation order to file an application for revocation had expired. Having no alternative remedy in view of the expiry of the statutory timeline, the petitioner approached the High Court instead of preferring an appeal. The petitioner’s counsel referred to various orders passed by Co-ordinate Benches of the Court in similar matters where directions were issued for restoration of GST registration.
