Sanjay Rajendra JV Vs Union of India And 3 Ors (Gauhati High Court)
The Gauhati High Court considered a writ petition filed by a joint venture whose GST registration was cancelled due to non-filing of returns for a continuous period of six months under Section 29(2)(c) of the CGST/AGST Act, 2017. A show cause notice was issued requiring the petitioner to submit a reply and appear for personal hearing, failing which the matter would be decided ex parte. The petitioner did not respond or appear, allegedly due to miscommunication with its tax consultant and inability to access the GST portal. Consequently, an order dated 21.03.2025 cancelled the registration without assigning reasons. An appeal filed by the petitioner was later dismissed on 25.02.2026.
The petitioner submitted that it subsequently filed all pending returns for the relevant period and discharged its entire tax liability along with applicable interest and late fees. It also attempted to file an application for revocation of cancellation, but the statutory time limit of 270 days had expired, preventing such filing through the GST portal.
The respondents opposed the petition, raising objections regarding delay and availability of alternate remedies, including the option of filing a second appeal. The Court examined the provisions of Section 29(2)(c) and Rule 22 of the CGST Rules, which prescribe the procedure for cancellation and revocation of GST registration. It noted that under the proviso to Rule 22(4), if a person furnishes all pending returns and pays the full tax dues along with interest and late fees, the proper officer may drop cancellation proceedings and issue an order in the prescribed form.
