Mokibur Rahman Vs Union of India And 3 Ors (Gauhati High Court)
Gauhati High Court observed that cancellation of GST registration u/s. 29(2)(c) of the CGST Act entails serious civil consequences. Hence, petitioner is given opportunity to furnish all the pending returns and accordingly, GST registration will be restored.
Facts- The petitioner is engaged in carrying out his business under the name & style, “M/s Real Enterprise”. He is registered under the Central Goods and Services Tax (CGST) Act, 2017/Assam Goods and Services Tax (AGST) Act, 2017.
The petitioner was served with a notice on account of non-filing of GST returns for a continuous period of six months. Since petitioner failed to furnish reply or attend the personal hearing, the case will be decided ex-parte on the basis of the available records and on merits. Thereafter, the impugned order dated 14.09.2023 was passed whereby the petitioner’s GST registration has been cancelled without assigning any reason. Being aggrieved, the present appeal is filed.
Conclusion- Held that the GST registration of the petitioner has been cancelled under Section 29(2)(c) of the Act, 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, may consider to drop the proceedings and pass an appropriate order in the prescribed Form. Thus, this writ petition is disposed of by providing that the petitioner shall approach the concerned authority within a period of 2 (two) months from today seeking restoration of her GST registration.
