Smti Gichak Daniam Vs State of AP And 2 Ors (Gauhati High Court)
Gauhati High Court has directed the restoration of the Goods and Services Tax (GST) registration for M/s Gabharu Infracon Private Limited, a proprietorship concern, following the payment of all outstanding tax and statutory dues. The ruling, delivered in the case of Smti Gichak Daniam Vs State of AP And 2 Ors, emphasized the petitioner’s compliance with tax obligations subsequent to the cancellation.
The petitioner, Smti Gichak Daniam, challenged a communication dated October 21, 2022, from the Superintendent of Taxes, Itanagar Zone-II, which had ordered the cancellation of her GST registration (No. 12CBGPD5633M1ZR). The cancellation stemmed from a show-cause notice issued on September 13, 2022, citing “auto-generated details of your inward supplies for the period from 13.09.2022 to 20.09.2022” and a failure to file returns within the stipulated timeframe. The registration was subsequently cancelled with effect from September 13, 2022.
Representing the petitioner, Mr. Ravi Shankar Mishra argued that the case was similar to an earlier ruling by a coordinate bench of the Gauhati High Court in M/s W.G. Resorts (Assam) Private Limited-vs- Union of India & 3 Ors (WP (C) 6232/2022), decided on September 29, 2022. He contended that similar relief should be granted.
