M. P. Constructions And Planners And 2 Ors Vs Union of India And 3 Ors (Guwahati High Court)
Guwahati High Court has provided relief to a taxpayer, M. P. Constructions And Planners, whose Goods and Services Tax (GST) registration was cancelled due to continuous non-filing of returns. The Court ruled that the GST authorities have the power to drop cancellation proceedings and restore registration if the assessee complies with all pending return filings and makes full payment of tax dues, including interest and late fees.
M.P. Constructions And Planners, a firm registered under the CGST Act, 2017, and AGST Act, 2017, faced cancellation of its GST registration (No. 18ABKFN9132EIZ4) after failing to furnish GST returns for more than six consecutive months. A show cause notice (SCN) was issued on November 13, 2023, requiring a reply within 30 days. The SCN stated that failure to reply or appear for a personal hearing would result in an ex-parte decision. However, the petitioner contended that no date for a personal hearing was ever notified. Subsequently, an order dated March 6, 2024, was issued by the Assistant Commissioner of State Tax, Guwahati-10, formally cancelling the GST registration.
The petitioner attempted to file an application for revocation of the cancellation, but the prescribed time limit for such an application had elapsed, leading them to file the present writ petition before the High Court.
