Dhirghat Hardware Stores And Anr Vs Union of India (Gauhati High Court)
The writ petition was filed by Dhirghat Hardware Stores (petitioner no. 2, the sole proprietor) and another, challenging the cancellation of the firm’s GST registration. The firm was registered under the CGST Act, 2017/AGST Act, 2017.
Background and Legal Dispute
The petitioner’s GST registration was canceled due to non-filing of GST returns for a continuous period of six months, as permitted by Section 29(2)(c) of the Act.
1. Show Cause Notice (SCN) and Cancellation: A show cause notice was issued on January 15, 2023, asking the petitioner to reply within 30 days, stating the case would be decided ex-parte if no reply was furnished. The petitioner contended that, being “not much conversant with the online procedure,” he failed to submit a reply. The impugned cancellation order was subsequently passed without assigning any reason on March 22, 2023, by the Superintendent, Dhubri-1.
2. Appeal and Revocation Issue: The petitioners’ appeal against the cancellation was dismissed on October 9, 2025. Following the cancellation, the petitioners updated all pending returns up to March 2023 and discharged all GST dues along with applicable late fees and interest. However, the subsequent application for revocation of GST cancellation could not be filed because the prescribed time limit of 270 days from the date of the cancellation order had expired.
