Tai Miri Vs Union of India and 2 Ors (Guwahati High Court)
The Gauhati High Court allowed a writ petition challenging the cancellation of the petitioner’s GST registration on account of non-filing of GST returns. The petitioner, engaged in the business of steel and iron fabrication, brick manufacturing, auto spare parts, and government order supplies under the trade name M/s H.A.C.A. Enterprise, had obtained GST registration with effect from 14.09.2019. Due to financial constraints, the petitioner discontinued business activities and failed to file GST returns from March 2021 onwards.
Consequently, the GST authorities issued a show cause notice dated 14.01.2023 for non-furnishing of returns for a continuous period of six months, simultaneously suspending the GST registration. The petitioner stated that the returns had earlier been filed through GST practitioners and Chartered Accountants, and therefore he did not regularly access the GST portal or his email account, resulting in his failure to respond to the notice or file the pending returns.
Thereafter, the Superintendent of CGST cancelled the GST registration by order dated 27.05.2023 on the ground of continued non-filing of returns. The petitioner submitted that the statutory period for seeking revocation had expired and, owing to restrictions on filing returns after three years from the due date, he was unable to file the pending returns or discharge the tax liabilities through the GST portal. He relied upon an earlier decision of the Gauhati High Court in Rakhe Achi v. Union of India & Ors., where similar relief had been granted. The respondents also submitted that the issue involved was identical to that decided in the earlier case.
