Gautam Kar Vs Union of India And 4 Ors (Gauhati High Court)
Gauhati High Court heard the case of Gautam Kar vs Union of India, where the petitioner challenged the cancellation of his GST registration by the Superintendent of Central GST, Dhekiajuli. The cancellation was issued under Section 29 of the CGST Act, 2017, without prior personal notice. The petitioner argued that the notice was merely uploaded on the department’s website, violating principles of natural justice. He subsequently filed an appeal under Section 107 of the CGST Act, which was dismissed as time-barred. This led him to seek judicial intervention, contending that the cancellation had disrupted his business operations.
The petitioner cited the Supreme Court’s order in Suo Motu Writ Petition (C) No. 3/2020, which extended the limitation period due to COVID-19. As the cancellation order fell within the extended period, the petitioner argued that the Appellate Authority should have considered the SC ruling. However, the appeal was rejected without assessing whether the petitioner was entitled to the benefit of the extension. The petitioner further claimed that financial difficulties due to the pandemic delayed his tax filings, ultimately leading to GST registration suspension and cancellation.
The High Court noted that the GST Act and Rules do not create third-party rights in such cancellations, and non-revocation could unfairly harm the petitioner. Referring to Commissioner of Income Tax-12 vs Pheroza Framroze and Co. (2017) 11 SCC 730, the court held that writ courts have the power to condone delays in statutory or quasi-judicial matters. The court found that the Appellate Authority should have examined the applicability of the Supreme Court’s extension order and ruled on the case based on merits rather than dismissing it on limitation grounds.
