W. G. Resorts (Assam) Private Limited Vs Union of India and 3 Ors (Gauhati High Court)
Gauhati High Court has directed tax authorities to immediately restore the Goods and Services Tax (GST) registration of W.G. Resorts (Assam) Private Limited, a firm engaged in the hotel and resort business. The petitioner’s GST registration had been cancelled on December 29, 2020, primarily due to non-filing of regular GST returns, a situation the petitioner attributed to reasons beyond its control, including the COVID-19 pandemic.
During the hearing, the petitioner’s counsel, Mr. R.B. Mishra, informed the court that the cancellation had severely hampered the firm’s business activities, necessitating an urgent restoration order. The court had previously instructed the GST Standing Counsel, Mr. S.C. Keyal, to seek instructions on whether immediate relief could be provided.
Mr. Keyal, on behalf of the respondents, subsequently informed the court that the GST registration could be revoked with immediate effect if the petitioner filed up-to-date returns and paid all due tax amounts along with other statutory dues, as stipulated by Rule 23 of the CGST Rules, 2017.
Mr. Mishra, representing the petitioner, stated that his client had already deposited all known necessary dues and would promptly pay any further amounts identified as payable under the rules.
