Smti Bina Taipodia Vs Union of India (Gauhati High Court)
In the case of , the Gauhati High Court considered a writ petition challenging the cancellation of the petitioner’s GST registration by the Superintendent, CGST and SGST Department, Pasighat Range, Arunachal Pradesh. The petitioner’s GST registration had been cancelled through an order dated 29.05.2025 on the ground that the petitioner had failed to file GST returns.
The petitioner was carrying on business through a proprietorship concern under the name M/s Luknu Buchi Enterprises, situated in Lower Siang District, Arunachal Pradesh, and was registered under the Goods and Services Tax Act, 2017. According to the records, the respondent authorities had issued a Show Cause Notice dated 07.10.2024 directing the petitioner to explain why the GST registration should not be cancelled for failure to file GSTR-3B returns. Since no reply was submitted to the notice, the authorities proceeded to cancel the GST registration by order dated 29.05.2025.
Counsel for the petitioner submitted before the Court that the petitioner had not received the Show Cause Notice and therefore could not respond to it. It was further argued that there was no intention on the part of the petitioner either to evade tax or violate the GST Act. According to the petitioner, due to health-related problems, returns could not be filed and taxes could not be paid within time. The petitioner also informed the Court that the requisite tax dues had already been paid on 23.04.2026. However, because of delay in filing the restoration application, the GST registration could not be revived by the authorities.
