Abdur Rezzak Vs Union of India and 2 Ors (Gauhati High Court)
The petitioner challenged the suspension of his GST registration, which had been ordered on 14.01.2023 after he failed to furnish returns under Section 39 of the Central Goods and Services Tax Act, 2017 for a continuous period of six months. A show cause notice dated 14.01.2023 had been issued under Section 29(2)(c), requiring the petitioner to explain why the registration should not be cancelled. The petitioner submitted that he was unaware of the notice and the consequential proceedings and, therefore, could not file any reply. Consequently, his GST registration stood suspended.
The petitioner stated that he carried on business under a valid lease agreement and trading licence and had no intention to evade tax or violate the provisions of the GST Act. According to him, domestic and financial difficulties prevented him from operating his business regularly and complying with statutory filing requirements. He also submitted that he had to frequently visit his native village to take care of his aged and ailing parents, contributing to the delay in filing returns. The petitioner expressed his willingness to furnish all pending returns and pay the applicable tax, interest, late fees and other statutory dues if granted an opportunity. He further submitted that after learning of the suspension, he attempted to access the GST portal to regularise his compliances but could not do so because the suspension prevented access. He had also submitted a representation seeking revocation of the suspension and restoration of the registration, which had not been considered.
