Pankaj Kr Agarwal Alias Pankaj Agarwal Vs Union of India And 2 Ors (Gauhati High Court)
The Gauhati High Court considered a writ petition challenging the order dated 17.03.2023 passed by the Superintendent, CGST, Tinsukia-1 Range cancelling the petitioner’s GST registration. The petitioner, a proprietor engaged in execution of works contract services under the name Geeta Construction Products and registered under the CGST Act, 2017 and the Assam GST Act, 2017, contended that the registration had been cancelled after a show cause notice dated 02.02.2023 was issued for non-filing of GST returns for a continuous period of six months. The notice required a reply within 30 days and appearance on 02.03.2023, while the registration was suspended with effect from 02.02.2023 and later cancelled on 17.03.2023 without assigning any reason.
The petitioner submitted that financial hardship prevented timely filing of returns and that although he attempted to seek revocation of the cancellation, the prescribed time limit had expired. It was further submitted that all pending GST returns had since been filed up to March 2023 and that the petitioner was ready and willing to comply with all requirements under the proviso to Rule 22(4) of the CGST Rules, 2017. Relying upon the judgment dated 17.10.2025 in Dhirghat Hardware Stores & Anr. Vs. Union of India & 3 Ors., the petitioner sought similar relief. Counsel for the CGST fairly submitted that the said decision had been rendered on similar facts and law and covered the present case.
