Devendra Singh Rathore Vs CGST and CX Anr (Gauhati High Court)
Gauhati High Court has set aside an order cancelling the Goods and Services Tax (GST) registration of Devendra Singh Rathore, who operates a wood-based factory in Arunachal Pradesh. The court’s decision, issued on June 21, 2025, came after the petitioner contended that he had not received any show-cause notice prior to the cancellation and that he had subsequently paid all outstanding GST dues with fines.
Mr. Rathore informed the court that his factory in Changlang, Arunachal Pradesh, was largely non-functional for about a year (2023-2024) due to insufficient raw material supply. He asserted that despite this operational challenge, he never received any notice from the GST authorities requiring him to file GST returns. He emphasized the critical role of GST registration for his business, particularly for issuing invoices and claiming Input Tax Credit (ITC).
However, on December 4, 2023, the GST authorities cancelled his registration, citing a show-cause notice dated October 11, 2023. Mr. Rathore stated that this notice was never received through any prescribed channels, including registered post, email, or the GST portal. Following the cancellation, he proceeded to pay the outstanding GST along with fines, totaling ₹2,74,225, with payments being received by the authorities on March 19 and March 24, 2025. Subsequently, he submitted a representation for the revocation of his GST registration cancellation, but it failed to elicit a response. This led him to approach the High Court seeking restoration of his GSTIN.
