Sri Bhupinder Pal Singh Vs State of Assam And 2 Others (Gauhati High Court)
Gauhati High Court heard a writ petition filed by Bhupinder Pal Singh, a business owner providing “Pandal or Shamiana Services,” challenging the cancellation of his GST registration. His registration was revoked on October 20, 2022, due to non-filing of periodic returns. The petitioner expressed willingness to file the pending returns and pay applicable dues but was unable to submit an online application for revocation. The Assam State GST authorities argued that cancellation was justified under the Assam GST Rules, 2017, and reinstatement could only be considered upon compliance with tax obligations, including penalties and late fees.
Given the petitioner’s readiness to comply, the court directed him to submit an offline application for GST restoration within two weeks. The concerned authorities were instructed to process the request in accordance with the law. With these directions, the court disposed of the petition, ensuring a legal pathway for businesses to reinstate their GST registration while maintaining tax compliance.
FULL TEXT OF THE JUDGMENT/ORDER OF GAUHATI HIGH COURT
Heard Mr. R. S. Mishra, learned counsel appearing for the writ petitioner. Also heard Mr. B. Choudhury, learned Standing Counsel, SGST and Taxation Department, Assam appearing for the respondents.
