Tarun Chandra Sonowal Vs Union of India And 3 Ors. (Gauhati High Court)
Gauhati High Court held that cancellation of GST registration for non-filing of return for continuous period of six months entails serious civil consequences. Hence, petitioner is directed to comply with the requirement and Post compliance authorities shall consider application for restoration of GST registration.
Facts- The petitioner is a partnership firm and is registered under the Central Goods and Services Tax (CGST) Act, 2017/Assam Goods and Services Tax (AGST) Act, 2017. Show cause notice was issued due to non-filing of GST returns for a continuous period of six months. Ex-parte order was passed whereby the petitioner’s GST registration has been cancelled. Thereafter, the petitioner preferred an appeal, however, same was rejected vide order dated 10.07.2025. being aggrieved, the present writ is filed.
Conclusion- Held that the GST registration of the petitioner has been cancelled under Section 29(2)(c) of the CGST Act, 2017 for the reason that the petitioner did not submit returns for a period of 6 (six) months and more and the provisions contained in the proviso to sub-rule (4) of Rule 22 of the CGST Rules, 2017 and cancellation of registration entails serious civil consequences, this Court is of the considered view that in the event the petitioner approaches the officer, duly empowered, by furnishing all the pending returns and make full payment of the tax dues, along with applicable interest and late fee, the officer duly empowered, has the authority and jurisdiction to drop the proceedings and pass an order in the prescribed Form.
