Sanjoy Agarwalla Vs Union of India And 2 Ors (Gauhati High Court)
In a recent judgment, the Gauhati High Court has provided a pathway for a taxpayer to restore his Goods and Services Tax (GST) registration, which was revoked for continuous non-filing of returns. The court’s decision in the case of Sanjoy Agarwalla Vs Union of India And 2 Ors permits the restoration of the registration, but with the specific condition that the petitioner must first file all pending returns and clear all outstanding tax dues, including interest and late fees. The ruling serves as a notable precedent, emphasizing the importance of compliance while offering a degree of relief to taxpayers who have missed statutory deadlines.
The case was brought before the court by Sanjoy Agarwalla, the sole proprietor of a business operating under the name “M/S OM TRADING.” The petitioner, a registered assessee under the Central Goods and Services Tax (CGST) Act, 2017, and the Assam Goods and Services Tax (AGST) Act, 2017, saw his registration cancelled due to a prolonged failure to file his GST returns. Specifically, he had not furnished returns for a continuous period of six months or more, a ground for cancellation under the law.
