Tadar Akin Vs Union of India (Gauhati High Court)
The Gauhati High Court disposed of a writ petition filed by a proprietor whose GST registration had been cancelled on the ground of non-filing of returns. The petitioner challenged the order dated 06.03.2019 passed by the Superintendent of Taxes, Itanagar Zone-II, Arunachal Pradesh, cancelling the GST registration of the proprietorship concern, M/S Arunachal Offset Enterprise, for failure to submit returns. The petitioner stated that he was unaware of the show cause notice dated 04.07.2021 because he did not have access to his login credentials and, therefore, could not submit any response. It was further submitted that there was no intention to evade tax or violate the GST law and that the default had occurred due to lack of familiarity with GST portal procedures. The petitioner informed the Court that all pending returns up to June 2021 had already been furnished and expressed readiness to pay the entire tax liability along with applicable interest, late fees, and penalties. However, restoration of registration could not be obtained due to delay in filing the relevant application.
The petitioner relied upon earlier decisions of the Gauhati High Court involving similar facts, particularly the order passed in Yamang Siram v. Union of India. The respondent authorities submitted that the cancellation had been carried out in accordance with the Central Goods and Services Tax Act, 2017 because the petitioner had failed to file returns for a continuous period of six months. At the same time, the authorities fairly stated that if the petitioner had furnished the pending returns and discharged all dues, an application for restoration of registration could be considered in accordance with law, as had been directed in similar cases.
