Hem Chandra Sharma Vs State of Assam And 2 Ors. (Gauhati High Court)
The petitioner challenged an order dated 10 February 2025 cancelling his GST registration under the CGST Act, 2017, which had been issued following a show cause notice dated 5 November 2024. The petitioner contended that the cancellation order was arbitrary, non-speaking, and passed without due application of mind. The petitioner, engaged in the business of providing security services through a proprietorship concern, had obtained GST registration with effect from 17 May 2018.
The show cause notice alleged failure to furnish returns under Section 39 of the CGST Act for a continuous period of six months and required the petitioner to submit a reply and appear for a personal hearing. The petitioner submitted that due to business difficulties and financial hardship, statutory compliance escaped attention. By the time he became aware of the notice, the period for filing a reply had expired and the cancellation order had already been uploaded. The petitioner also stated that he could neither seek revocation nor file an appeal because the prescribed time limits had expired.
The respondents argued that the petitioner had failed to file returns for more than six months and had not availed the available statutory remedies within the prescribed time.
