Pankaj Mohan Vs Union of India (Gauhati High Court)
The Gauhati High Court examined a writ petition challenging the cancellation of a GST registration by an order dated 04.03.2025 issued by the Superintendent of GST, Naharkatia Range. The petitioner, a proprietor engaged in the business of execution of work contracts under the name M/S Mohan Electromech, was a registered assessee under the Central Goods and Services Tax Act, 2017 and the Assam Goods and Services Tax Act, 2017.
The GST registration was cancelled on the ground that the petitioner had failed to file GST returns for a continuous period of six months. A show cause notice dated 07.10.2024 had been issued, directing the petitioner to submit a reply within 30 days and to appear for a personal hearing. With effect from the date of the notice, the registration was suspended and was subsequently cancelled by the impugned order.
The petitioner contended that he had generally been complying with GST requirements and discharging tax liabilities as and when due. According to him, non-filing of returns occurred due to his limited familiarity with the GST online portal and miscommunication with his tax consultant, which prevented him from accessing the portal for a few weeks. By the time the show cause notice was received, the period for filing a reply and attending a personal hearing had already expired. The petitioner further stated that he had since updated his GST returns up to the October–December 2024 period, as permitted by the portal, and wished to continue his business.
