Yamang Siram Vs Union of India (Gauhati High Court)
The Gauhati High Court allowed the writ petition challenging the cancellation of the petitioner’s GST registration and set aside the cancellation order dated 26.12.2024 on the ground that it was a non-speaking order passed without assigning reasons.
The petitioner, a Scheduled Tribe woman from Arunachal Pradesh, was carrying on business through her proprietorship firm engaged in cybercafé services at Pasighat, East Siang District. She had obtained GST registration under the CGST Act, 2017, and a Registration Certificate in Form GST REG-06 had been issued on 20.10.2021.
On 12.08.2024, the Proper Officer issued a show cause notice proposing cancellation of the petitioner’s GST registration for failure to furnish returns under Section 39 of the CGST Act. The petitioner was asked to submit a reply within thirty working days and appear before the Proper Officer. A subsequent notice in Form GSTR-3A under Rule 68 of the CGST Rules was also issued on 24.09.2024, requiring the petitioner to furnish returns within fifteen days, failing which assessment proceedings under Section 62 of the CGST Act would follow. Thereafter, by order dated 26.12.2024, the petitioner’s GST registration was cancelled retrospectively with effect from 30.08.2024.
The petitioner contended that she could not access the show cause notice uploaded on the common portal due to difficulties in retrieving login credentials and that no manual notice had been served upon her. By the time she became aware of the proceedings, the period for filing a reply had expired and the cancellation order had already been uploaded. She further submitted that the GST portal did not permit her to file an application for revocation due to expiry of limitation and that she could not file an appeal as both the statutory and extended limitation periods had lapsed. It was also argued that the impugned order, required to be issued in Form GST REG-19, was not a speaking order as it did not disclose any reasons for cancellation.
