Sama Yangfo Vs Union of India and 2 Ors (Gauhati High Court)
The Gauhati High Court considered a writ petition filed by an assessee registered under the Central Goods and Services Tax Act whose GST registration had been cancelled due to non-filing of returns for a continuous period of six months. The petitioner, a sole proprietor carrying on business under “M/s Anney Donyi Enterprises,” received a show cause notice dated 06.11.2024 requiring a response within 30 days. The notice also warned that failure to respond or appear for hearing would result in an ex-parte decision. Subsequently, an order dated 31.12.2024 cancelled the petitioner’s GST registration without assigning any reasons.
The petitioner contended that due to lack of familiarity with online procedures, a tax consultant had been engaged, and the notice was not responded to in time. By the time the petitioner became aware, the deadline had passed and the cancellation order had already been uploaded. Thereafter, the petitioner updated all pending returns up to December 2024 and discharged all GST liabilities, including late fees and interest. However, the petitioner was unable to file an application for revocation of cancellation because the statutory time limit of 270 days had expired. An appeal filed by the petitioner was also dismissed on 24.07.2025.
