Abdur Rofique Vs Union of India (Gauhati High Court)
Gauhati High Court Directs Revival of Cancelled GST Registration Upon Compliance
Gauhati High Court has allowed the revival of a Goods and Services Tax (GST) registration that was cancelled due to non-filing of returns, provided the petitioner fulfills all outstanding statutory obligations. The ruling, delivered in the case of Abdur Rofique vs. Union of India, emphasizes the discretionary power of the tax authorities under specific rules to restore registration upon full compliance, even when the prescribed time limit for revocation applications has elapsed.
Background of the Case:
Abdur Rofique, operating a proprietorship business named “A. R. Electrical Enterprises,” was a registered assessee under the Central Goods and Services Tax (CGST) Act, 2017, and the Assam Goods and Services Tax (AGST) Act, 2017. His GST registration (No. 18AWJPR8569A3ZZ) was cancelled by an order dated July 18, 2023, issued by the Superintendent, Goalpara-1. The reason for cancellation was the continuous non-filing of GST returns for a period of six months or more, as stipulated under Section 29(2)(c) of the CGST Act.
Prior to the cancellation, the petitioner was served with a show cause notice (reference No. ZA180623005843L) on June 6, 2023, requiring a reply within 30 days. The notice also stated that the case would be decided ex-parte if no reply was furnished or if the petitioner failed to appear for a personal hearing. However, the petitioner contended that no date for a personal hearing was ever notified.
