Krishanu Borthakur Vs Union of India And 2 Ors (Gauhati High Court)
Gauhati High Court addressed a writ petition filed by Krishanu Borthakur, whose GST registration was canceled due to non-filing of returns for six consecutive months. The petitioner, engaged in executing works contracts, failed to submit returns due to personal difficulties. A show-cause notice was issued on February 19, 2024, and, upon failing to respond adequately, his registration was canceled on March 7, 2024. Seeking relief, the petitioner initially considered an appeal under Section 107 of the CGST Act but was unable to file within the statutory time limit. As a result, he directly approached the High Court, citing similar past cases where GST registration was restored upon payment of dues.
The court acknowledged that in previous cases, similar orders had been issued directing tax authorities to revoke cancellations if all outstanding statutory dues were paid. The judgment noted that excluding the petitioner from the GST framework would hinder tax collection, ultimately impacting government revenue. The court, therefore, set aside the cancellation order and directed the GST authorities to inform the petitioner of his outstanding dues. Upon full payment, his GST registration would be reinstated. The case was disposed of in line with past rulings, reinforcing the principle that procedural delays should not obstruct tax compliance and economic participation.
