Samir Sen Vs Union of India And 2 Ors (Gauhati High Court)
GST Registration Cancellation Order Quashed for Defective Show Cause Notice and Non-Speaking Order: Gauhati HC
The petitioner filed a writ petition under Article 226 of the Constitution challenging the cancellation of his GST registration by order dated 17.09.2024, issued pursuant to a show cause notice dated 12.08.2024. The petitioner, who carries on the business of running a pharmacy through his proprietorship concern, M/s S & B Enterprise, had been registered under the CGST Act, 2017 and the SGST Act, 2017 with effect from 28.09.2021. The show cause notice required him to furnish a reply within thirty days and appear before the Proper Officer on 09.09.2024, failing which the matter would be decided ex parte. The notice also suspended the GST registration with effect from 12.08.2024, and the registration was subsequently cancelled with effect from the same date.
The petitioner submitted that he could not respond to the show cause notice as it escaped his attention during a period of financial hardship. He stated that he had filed GST returns up to August 2024 as permitted by the GST portal but could not seek revocation or file an appeal within the prescribed limitation period. He also contended that the cancellation order in Form GST REG-19 was a non-speaking and cryptic order without assigning reasons and relied upon an earlier order of the High Court in W.P.(C) No. 1215/2025. The respondents contended that the petitioner alone was responsible for not filing returns continuously for six months or more and for not filing a revocation application or appeal within time.
