Pronoti Sarkar Vs Union of India And 4 Ors (Gauhati High Court)
In Pronoti Sarkar vs. Union of India & Ors., the Gauhati High Court addressed the cancellation of the petitioner’s GST registration due to non-filing of returns. The petitioner, engaged in executing works contracts and trading hardware goods, cited health issues and a lack of knowledge about online compliance as reasons for the delay. A show cause notice was issued on July 8, 2022, followed by the cancellation order on August 10, 2022. The petitioner’s appeal against this cancellation was still pending before the appellate authority when the matter was brought before the High Court.
The petitioner argued that the cancellation had severely impacted business operations and sought urgent restoration of the registration. The court took note of the grievance and sought instructions from the GST authorities on whether immediate relief could be provided. The Standing Counsel for GST informed the court that the registration could be reinstated under Rule 23 of the CGST Rules, provided the petitioner filed up-to-date returns and paid any outstanding statutory dues.
The petitioner’s counsel stated that all necessary dues had already been deposited and assured compliance with any additional payments required under the rules. Given the agreement between both parties, the court found no reason to keep the petition pending. Citing procedural fairness, the court directed the tax authorities to restore the petitioner’s GST registration immediately upon fulfillment of compliance requirements.
