Super Traders 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 02.05.2023 passed by the Superintendent, CGST, Jorhat-1 Range. The petitioner, a partnership firm engaged in the business of trading uniforms and furniture, was registered under the Central Goods and Services Tax Act, 2017 and the Assam Goods and Services Tax Act, 2017.
According to the petitioner, a show cause notice dated 09.11.2022 was issued on the ground that GST returns had not been filed for a continuous period of six months. The notice required a reply within 30 days and appearance on 09.12.2022, failing which the matter would be decided ex parte. The petitioner’s GST registration was suspended with effect from 09.11.2022 and was subsequently cancelled on 02.05.2023 without assigning any reason.
The petitioner submitted that the Managing Partner had remained out of station for a considerable period owing to the prolonged illness and medical treatment of his mother, resulting in the firm’s inability to manage its affairs and file GST returns within time. The petitioner further stated that although an application for revocation of cancellation was attempted, it could not be filed because the prescribed time limit had expired. It was also submitted that all pending GST returns up to June 2023 had since been filed and that the petitioner was ready and willing to comply with all the requirements under the proviso to Rule 22(4) of the CGST Rules, 2017.
