Smti Ivy Dutta Vs Union of India And 3 Ors (Guwahati High Court)
The petitioner challenged the cancellation of her GST registration by an order dated 30.03.2022 passed by the Superintendent, CGST, Naharkatia Range, and the appellate order dated 29.04.2026 whereby the Additional Commissioner (Appeals), CGST, Guwahati rejected her appeal.
The petitioner, a proprietor engaged in the business of supplying office stationery, was registered under the Central Goods and Services Tax Act, 2017 and the Assam Goods and Services Tax Act, 2017. Due to non-filing of GST returns for a continuous period of six months, a show cause notice dated 09.03.2022 was issued, suspending the GST registration and requiring the petitioner to submit a reply within seven days and appear on 16.03.2022. As no reply was submitted, the registration was cancelled on 30.03.2022.
The petitioner submitted that health issues prevented her from properly managing her business and filing GST returns. Although she filed an appeal, it was dismissed. She also attempted to seek revocation of the cancellation, but the application could not be filed because the prescribed limitation period had expired. The petitioner expressed readiness to furnish all pending GST returns and comply with the requirements under the proviso to Rule 22(4) of the CGST Rules, 2017. Relying upon the earlier decision of the High Court in Dhirghat Hardware Stores & Anr. v. Union of India & Ors., she sought similar relief.
