MD. Nekib Hussain Vs Union of India (Gauhati High Court)
The Gauhati High Court considered a writ petition challenging the cancellation of the petitioner’s GST registration by an order dated 09.03.2023 passed by the Superintendent, CGST, Dhaligaon Range, Goalpara-2. The petitioner, engaged in works contract services as a proprietorship concern, contended that the GST registration had been cancelled due to non-filing of returns for a continuous period of six months, allegedly resulting from the negligence of the petitioner’s tax consultant.
According to the petitioner, a show cause notice dated 15.01.2023 was issued requiring a response within 30 days and appearance on 13.02.2023, failing which the matter would be decided ex parte. The registration was suspended with effect from 15.01.2023 and subsequently cancelled on 09.03.2023 without assigning reasons. The petitioner submitted that although efforts were made to seek revocation of the cancellation and file pending returns, the prescribed time limit for revocation had expired and restrictions on the GST portal prevented filing of returns.
The petitioner expressed willingness to comply with all requirements under the proviso to Rule 22(4) of the CGST Rules, 2017, including furnishing pending returns and paying all applicable dues. Reliance was placed on an earlier judgment of the Court in Dhirghat Hardware Stores, involving similar facts and legal issues. The respondents also acknowledged that the earlier decision covered the present case.
