Bobismrita Chetia Gogoi Vs Union of India And 2 Ors. (Gauhati High Court)
In the case before the Gauhati High Court, the petitioner, a sole proprietor engaged in business under the name “M/S Poly Enterprise,” challenged the cancellation of her GST registration under the Central Goods and Services Tax (CGST) Act, 2017 and Assam GST Act, 2017. The registration was cancelled by the Superintendent, Dibrugarh-1 Range, Assam, through an order dated 11.11.2024, on the ground that the petitioner had failed to file GST returns for a continuous period of six months, as permitted under Section 29(2)(c) of the Act.
The petitioner contended that she could not respond to the show cause notice dated 07.10.2024 due to miscommunication with her tax consultant and was unaware of the notice. Consequently, she failed to file a reply within the stipulated time, leading to an ex parte cancellation order. Upon later becoming aware of the cancellation, the petitioner updated all pending GST returns up to November 2024 and discharged the entire tax liability along with applicable interest and late fees.
Despite compliance, the petitioner was unable to apply for revocation of cancellation because the prescribed time limit of 270 days had expired. As a result, she approached the High Court through a writ petition, expressing readiness to comply with all procedural requirements under the proviso to Rule 22(4) of the CGST Rules, 2017.
