Bhushan Chandra Deka 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 the subsequent rejection of his appeal, granting him an opportunity to seek restoration of registration by complying with the requirements prescribed under the CGST Rules, 2017.
The petitioner, engaged in the business of executing works contract services under the proprietorship firm M/s Rainbow Enterprise, was a registered assessee under the Central Goods and Services Tax Act, 2017 and the Assam Goods and Services Tax Act, 2017. His GST registration was cancelled by the Superintendent, CGST, Mangaldoi Range, through an order dated 05.08.2024. The cancellation followed a Show Cause Notice dated 14.05.2024 issued under Section 29(2)(c) of the CGST Act on the ground that the petitioner had failed to furnish GST returns for a continuous period of six months. The notice required him to submit a reply within 30 days and appear on 11.06.2024, failing which the matter would be decided ex parte. Simultaneously, his registration was suspended with effect from 14.05.2024.
According to the petitioner, he could not file the pending GST returns because he had suffered burn injuries in an LPG cylinder blast at his residence. Since no reply was submitted to the Show Cause Notice, the registration was ultimately cancelled on 05.08.2024. The petitioner challenged the cancellation before the Additional Commissioner (Appeals), CGST, Central Excise and Customs, Guwahati. However, the appeal was rejected by an order dated 10.04.2026.
