Smti Jinny Daimary W/O Sri Sushil Jha Vs State of Assam And 2 Ors. (Gauhati High Court)
The Gauhati High Court has intervened in a case concerning the cancellation of a Goods and Services Tax (GST) registration, directing the tax authorities to reconsider the restoration of the registration for Smti Jinny Daimary, proprietor of “M/s. J. P. Enterprise.” The petitioner’s GST registration was cancelled due to continuous non-filing of returns for six months, a common issue leading to such actions under the Central Goods and Services Tax (CGST) Act, 2017, and Assam Goods and Services Tax (AGST) Act, 2017.
The petitioner, a registered assessee, received a Show Cause Notice on April 12, 2023, requiring a reply within 30 days regarding the non-filing of GST returns. Subsequently, on June 2, 2023, the Assistant Commissioner of State Tax, Nalbari-1, issued an ex-parte order cancelling her GST registration.
Smti Daimary contended that her unfamiliarity with online procedures prevented her from timely responding to the Show Cause Notice. She stated that by the time she became aware of the notice, the deadline for reply and personal hearing had passed, and the cancellation order was already uploaded. The petitioner further explained that she had suffered a fire incident at her business premises, causing a delay in her operations. After recovering, she updated all her pending returns up to March 2023, discharging all GST dues, late fees, and interest through the GST portal.
