Case Law Details
Tai Miri Vs Union of India and 2 Ors (Guwahati High Court)
The Gauhati High Court allowed a writ petition challenging the cancellation of the petitioner’s GST registration on account of non-filing of GST returns. The petitioner, engaged in the business of steel and iron fabrication, brick manufacturing, auto spare parts, and government order supplies under the trade name M/s H.A.C.A. Enterprise, had obtained GST registration with effect from 14.09.2019. Due to financial constraints, the petitioner discontinued business activities and failed to file GST returns from March 2021 onwards.
Consequently, the GST authorities issued a show cause notice dated 14.01.2023 for non-furnishing of returns for a continuous period of six months, simultaneously suspending the GST registration. The petitioner stated that the returns had earlier been filed through GST practitioners and Chartered Accountants, and therefore he did not regularly access the GST portal or his email account, resulting in his failure to respond to the notice or file the pending returns.
Thereafter, the Superintendent of CGST cancelled the GST registration by order dated 27.05.2023 on the ground of continued non-filing of returns. The petitioner submitted that the statutory period for seeking revocation had expired and, owing to restrictions on filing returns after three years from the due date, he was unable to file the pending returns or discharge the tax liabilities through the GST portal. He relied upon an earlier decision of the Gauhati High Court in Rakhe Achi v. Union of India & Ors., where similar relief had been granted. The respondents also submitted that the issue involved was identical to that decided in the earlier case.
The High Court observed that the petitioner’s case was squarely covered by the earlier judgment and held that the petitioner was entitled to similar relief. Accordingly, the Court directed the Superintendent of CGST to intimate the petitioner regarding the total statutory dues outstanding up to the date of cancellation, along with any penalty or fine payable as on the date of restoration.
The petitioner was directed to pay the entire dues within 21 days from receipt of the intimation. Upon submission of proof of payment within the stipulated period, the respondent authority was directed to revoke the cancellation order dated 27.05.2023 and restore the petitioner’s GST registration. The writ petition was accordingly disposed of.
FULL TEXT OF THE JUDGMENT/ORDER OF GUWAHATI HIGH COURT
Heard Mr. T. Lampung, learned counsel for the petitioner. Also heard Mr. K. Danggen, learned counsel appearing on behalf of Mr. M. Kato, learned DSGI for respondent No. 1, and Mr. H. Aape, learned Standing Counsel, CGST, for respondent Nos. 2 & 3.
2. Aggrieved by the order dated 27.05.2023, issued by the Superintendent of CGST, Naharlagun Zone-I, Itanagar Range, whereby the GST registration of the petitioner has been cancelled, the present petition is filed.
3. Since the similar matter has been disposed of by the coordinate bench of this Court, vide order dated 29.04.2025, passed in WP(C)179(AP)/2026 (Rakhe Achi Vs. Union of India & Ors.) and as agreed to by the learned counsel for the parties, the writ petition is taken up for disposal at the motion stage.
4. The petitioner is engaged in the business of steel and iron fabrication, brick manufacturing, auto spare parts, Government order supplies, etc., under the name and style of M/s H.A.C.A. Enterprise, having its principal place of business at Chimpu, Itanagar, Arunachal Pradesh. The petitioner’s firm has been registered under the Goods and Services Tax Act, 2017 bearing Registration No. 12BKWPM6617E3ZX with effect from 14.09.2019.
5. It is the case of the petitioner that due to financial constraints he could not continue his business activities and consequently failed to file GST returns from March, 2021 onwards. A notice dated 14.01.2023 was thereafter issued to the petitioner on the ground of non-furnishing of returns for a continuous period of six months. By the said notice, the petitioner was directed to submit his reply within thirty days from the date of service thereof and to appear before the jurisdictional officer on 11.02.2023. Simultaneously, the GST registration of the petitioner was suspended with immediate effect. The petitioner contends that as the GST returns were earlier being filed through GST practitioners/Chartered Accountants, he did not regularly access the GST portal or his e-mail account and therefore, remained unaware of the issuance of the aforesaid notice. Consequently, he could neither submit his reply nor take steps to file the defaulted returns.
6. Thereafter, by the impugned order dated 27.05.2023, the GST registration of the petitioner was cancelled on account of non-filing of returns.
7. Mr. T. Lampung, learned counsel for the petitioner, submits that since the cancellation order was passed on 27.05.2023 and the statutory period for seeking revocation has already expired, coupled with the restriction on filing returns after the expiry of three years from the due date, the petitioner is presently unable to file the pending returns and discharge his tax liabilities through the GST portal.
8. Lampung, learned counsel for the petitioner, by referring to the order dated 29.04.2025, passed in WP(C)179(AP)/2026 (Rakhe Achi Vs. Union of India & Ors.), wherein, the coordinate bench of this Court has passed conditional order by directing the respondent authorities to revoke the cancellation of the GST registration, subject to complete payment of all the dues, submits that the case of the petitioner is squarely covered by the said
9. Mr. K. Danggen, learned counsel appearing on behalf of Mr. M. Kato, learned DSGI for respondent No. 1, and Mr. H. Aape, learned Standing Counsel, CGST, for respondent Nos. 2 & 3, fairly submit that the issue involved in the present writ petition is similar to the one considered in Rakhe Achi (supra) and other connected matters decided by this Court.
10. I have considered the submissions of the learned counsel for the parties and also perused the order dated 29.04.2025, passed in Rakhe Achi (supra).
11. The petitioner is a businessman, carrying his business under the name of M/s H.A.C.A. Enterprise. In view of default in filing GST returns, a Show Cause Notice was issued by the authorities vide order dated 14.01.2023. Thereafter, on account of non-filing of GST returns, vide impugned order dated 27.05.2023, the GST registration of the petitioner has been cancelled with an observation that the cancellation of registration shall not affect the liability to pay tax and other dues.
12. Having considered the submissions of the learned counsel for the parties and the order dated 29.04.2025, passed in the case of Rakhe Achi (Supra), I am of the considered view that the case referred to by the learned counsel for the petitioner squarely covers the case of the petitioner.
13. In view of the above, I am of the view that the petitioner is entitled to be granted similar relief. Accordingly, this writ petition is allowed with the following orders:
i) The Superintendent of CGST, Naharlagun Zone-I, Itanagar Range GST (respondent No.3), will intimate the petitioner with regard to his total statutory outstanding dues, if any, in the name of the petitioner having trade name of M/s H.A.C.A. Enterprise till the date of cancellation of the GST registration and any penalty/fine as may be found due as on the date of restoration of the GST registration so as to enable the petitioner to make payment of the entire statutory dues under CGST Act by the petitioner.
ii) The petitioner shall make the payment of the due within 21(twenty-one) days from the date of receipt of intimation.
iii) Upon a proof of payment made within time allowed being submitted, the respondent No. 3 will pass an appropriate order to revoke the order dated 27.05.2023 thereby restore the GST registration of the petitioner.
14. With the aforesaid order, writ petition stands disposed of.
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