Monojit Debnath Vs Union of India and 3 Ors. (Gauhati High Court)
The Gauhati High Court considered a writ petition filed by a proprietor whose Goods and Services Tax (GST) registration had been cancelled under the Central Goods and Services Tax Act, 2017 due to non-filing of returns for a continuous period of six months.
The petitioner was a sole proprietor carrying on business under a registered GST number. A show cause notice dated 13 August 2024 was issued to him for failure to file GST returns for six consecutive months, requiring a reply within 30 days and informing him that the matter would be decided ex parte if no reply was submitted or if he failed to appear for the hearing. Subsequently, by an order dated 13 September 2024, the Superintendent of CGST cancelled the petitioner’s GST registration. The cancellation order did not assign any specific reasons.
The petitioner contended that he could not respond to the show cause notice or attend the hearing due to illness, which prevented him from managing his business affairs and accessing the GST portal. By the time he became aware of the notice, the time for filing a reply and attending the hearing had already expired, and the cancellation order had been uploaded on the portal.
