Riju Moni Gogoi Vs Union of India And Ors (Gauhati High Court)
In a significant ruling, the Gauhati High Court has directed tax authorities to reconsider the cancellation of a Goods and Services Tax (GST) registration belonging to a sole proprietor, Riju Moni Gogoi, who failed to file returns for an extended period. The court emphasized the “serious civil consequences” of such cancellations and highlighted a specific proviso in the GST rules that allows for the dropping of proceedings upon compliance.
The case, Riju Moni Gogoi Vs Union of India And Ors, heard by the Gauhati High Court, centered on the petitioner’s challenge to an order dated March 17, 2022, issued by the Superintendent, Sivasagar-5, which cancelled her GST registration (No. 18AWQPG5804J1Z6). The cancellation stemmed from her continuous failure to furnish GST returns for a period exceeding six months, a ground for cancellation under Section 29(2)(c) of the Central Goods and Services Tax (CGST) Act, 2017, and the Assam Goods and Services Tax (AGST) Act, 2017.
According to court records, Ms. Gogoi, operating under the name “Rijumoni Gogoi,” was served a show cause notice on February 12, 2022. The notice mandated a reply within 30 days, failing which an ex-parte decision would be rendered. However, the petitioner contended that no specific date for a personal hearing was ever notified. She further claimed unfamiliarity with the online procedures, asserting that by the time she became aware of the notice, the stipulated period for reply and hearing had already elapsed, and the cancellation order had been uploaded to the online portal.
