Vedanta Talukdar Vs State of Assam (Gauhati High Court)
The case of Vedanta Talukdar vs. State of Assam involved a challenge to the cancellation of a Goods and Services Tax (GST) registration by the Gauhati High Court. The petitioner, the proprietor of “M/S Vedanta Talukdar,” had their GST registration cancelled by the Assistant Commissioner of State Tax due to the continuous non-filing of GST returns for six months as stipulated under Section 29(2)(c) of the Central Goods and Services Tax (CGST) Act, 2017.
Background of the Case
The petitioner, a registered assessee under the CGST Act and Assam Goods and Services Tax (AGST) Act, was issued a show cause notice on July 2, 2022, requiring a reply within 30 days regarding the proposed cancellation. The notice indicated that failure to reply or appear for a personal hearing would result in an ex-parte decision. Subsequently, an order dated July 16, 2022, was passed by the Assistant Commissioner of State Tax, cancelling the petitioner’s GST registration.
The petitioner contended that the failure to file returns and respond to the notice was due to the financial hardship and loss sustained during the Covid-19 pandemic. By the time they accessed the GST portal, the time for reply and hearing had elapsed, and the cancellation order had been uploaded.
