Moni Kanta Das Vs Union of India And 3 Ors (Gauhati High Court)
The Guwahati High Court addressed a petition filed by Moni Kanta Das, whose GST registration was canceled due to non-filing of returns for more than six months, as per Section 29(2)(c) of the GST Act, 2017. The petitioner, engaged in works contracts under the name ‘Sri Moni Kanta Das’, attributed the non-compliance to the adverse impact of the COVID-19 pandemic on his business. He argued that after the situation improved, he filed the pending returns but couldn’t apply for revocation of the cancellation due to the expired time limit. The petitioner then attempted to appeal, but that too was time-barred, leading him to file the writ petition. The court noted that Rule 22(4) of the CGST Rules, 2017, allows for the dropping of cancellation proceedings if the petitioner furnishes all pending returns and pays the due taxes, interest, and late fees.
The court acknowledged the petitioner’s plea, referencing similar cases where it had ordered the restoration of GST registrations. Recognizing the importance of revenue collection and the petitioner’s willingness to comply, the court decided to intervene. The court set aside the cancellation order and directed the petitioner to approach the concerned authority within one month for revocation of the cancellation. The authority was instructed to inform the petitioner of all outstanding statutory dues, including those accrued up to the date of cancellation. Upon payment of these dues within the stipulated time, the authority was to revoke the cancellation and restore the petitioner’s GST registration. The court emphasized the need for the petitioner to fulfill his statutory obligations under the GST regime, thus ensuring continued revenue contribution. The writ petition was disposed of with these directions, without imposing any costs.
