Nur Alom Vs Union of India And 5 Ors. (Gauhati High Court)
Summary: Gauhati High Court set aside the cancellation of GST registration of Sri Nur Alom, whose registration had been cancelled on 17.10.2024 for failure to furnish GST returns for the prescribed period. The petitioner, engaged in works contract services, explained that acute financial hardship during 2024 resulted in failure to comply with GST return requirements. Although he subsequently filed an appeal along with an application for condonation of delay, the appeal was dismissed as time-barred. His attempt to seek revocation of the cancelled registration also failed because the prescribed time limit had expired. The High Court noted that the petitioner had submitted GSTR-3B returns for July to December of FY 2024-25. Relying upon Motaleb Bhuyan v. State of Assam And 3 Ors., (2025) SCC OnLine Gau 1429, the Court held that the petitioner was entitled to similar relief. Accordingly, the cancellation order dated 17.10.2024 was quashed. The petitioner was directed to file all pending returns within 30 days from the date of the order and pay the outstanding tax, penalty, interest and late fees. The Court further directed that the limitation period stipulated under Sections 73(10)/74(10) of the CGST/AGST Acts would be computed from the date of the High Court’s order, except for FY 2025-26, which would be governed by Section 44.
Cases Discussed
- Motaleb Bhuyan v. State of Assam And 3 Ors., (2025) SCC OnLine Gau 1429 (Gauhati High Court) — Relied upon. The High Court found the facts of the present case similar and granted the petitioner corresponding relief by setting aside the GST registration cancellation subject to filing pending returns and discharging statutory dues.
FULL TEXT OF THE JUDGMENT/ORDER OF GAUHATI HIGH COURT
1. Heard Mr. R.S. Mishra, the learned counsel appearing on behalf of the petitioner. Mr. S.C. Keyal, the learned Senior Counsel assisted by Mr. K. Jain, the learned counsel appears on behalf of the respondent Nos. 1 to 4 and Mr. B. Gogoi, the learned Additional Advocate General appears on behalf of the respondent Nos. 5 and 6.
2. The petitioner herein has filed the instant writ petition challenging the order dated 17.10.2024 passed by the Superintendent, Goalpara Range whereby the petitioner’s registration was cancelled. The brief facts which led to the filing of the instant writ petition are narrated hereinbelow.
3. The petitioner claims that the petitioner is engaged in the business of execution of works contract services under the name and style of “Nur Alom”. For the purpose of carrying on the business, the petitioner was registered under the Central Goods and Services Tax Act, 2017, and was issued a registration number bearing 18AWLPA9063E1ZH.
4. The case of the petitioner herein is that because of non-filing of GST returns for a continuous period of six months, the Jurisdictional Officer issued a show cause notice for cancellation of the registration in Form GST REG-17/31 dated 13.08.2024 to the petitioner. It was further mentioned in the said show cause notice that the registration of the petitioner stood suspended w.e.f. 13.08.2024. On 17.10.2024, the respondent No. 4 cancelled the registration on the ground of failure to furnish returns for the prescribed period. The cancellation of the registration was given effect from 17.10.2024.
5. It is the case of the petitioner that during the year 2024, the petitioner was facing acute financial hardship and for that reason, the petitioner could not concentrate on his business activities and also failed to make GST compliances. For that matter, the petitioner could not visit the GST portal for a few weeks. It is the further case of the petitioner that thereafter, the petitioner filed an appeal on 29.06.2026 along with an application for condonation of delay before the respondent No. 3. However, the same was dismissed as barred by limitation vide order dated 22.07.2026. Thereafter, the petitioner again tried to file the necessary application seeking revocation of the GST registration, however, the same could not be filed as the time limit prescribed for filing the revocation application had elapsed. It is under such circumstances, the petitioner approached this Court by filing the present petition.
6. The learned counsel for the petitioner submitted that the petitioner had submitted the returns for the months of July– December for the financial year 2024–25. The filing of the returns in Form GSTR-3B has been enclosed as Annexure-E (Colly.) to the writ petition.
7. This Court finds it pertinent to take note of that the issue similar to the present one was dealt with by this Court in detail in the judgment rendered in the case of Motaleb Bhuyan v. The State of Assam & Ors. reported in (2025) SCC OnLine Gau 1429.
8. It is the opinion of this Court that as the facts of the instant case are similar to those of the petitioners in the judgment rendered in the case of Motaleb Bhuyan (supra), the petitioner herein is entitled to similar reliefs.
9. Accordingly, the instant writ petition stands disposed of with the following observations and directions:
(i) The order of cancellation of registration dated 17.10.2024 is set aside and quashed.
(ii) The petitioner herein is directed to file the returns for the period from the date the petitioner had failed to file the returns till date, within 30 days from the date of the instant order.
(iii) The period as stipulated in Section 73(10)/74(10) of the CGST Act of 2017/AGST Act, 2017 shall be computed from the date of the instant order, except for the financial year 2025-26, which shall be as per Section 44 of the CGST Act of 2017/AGST Act, 2017.
(iv) The petitioner herein shall also be liable to make payment of the arrears i.e. tax, penalty, interest and late fees.
