Sanjoy Nath Vs Union of India (Guwahati High Court)
The Hon’ble Guwahati High Court in the case of Sanjoy Nath v. Union of India [WP No. 6366 of 2023 dated November 29, 2023] disposed of the writ petition, thereby directing the Revenue Department to take necessary steps for restoring the Petitioner’s GST registration if the Petitioner is willing to comply with all the requirements stated in the proviso to Rule 22(4) of the Central Goods and Services Tax Rules, 2017 (“the CGST Rules”) which includes furnishing of pending returns and payment of taxes along with interest and penalty.
Facts:
Revenue Department (“the Respondent”) issued Show Cause Notice dated July 8, 2022 (“the SCN”) against Sanjoy Nath (“the Petitioner”) a sole proprietorship firm, as to why the Petitioner GST registration should not be cancelled due to non-furnishing of returns as required under Section 39 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) for a continuous period of six months. The Respondent vide order dated August 11, 2022 (“the Impugned Order”) cancelled Petitioner GST Registration under Section 29(2)(c) of the CGST Act read with Rule 22 of the CGST Rules due to aforesaid reason.
Aggrieved by the Impugned Order, the Petitioner filed a writ petition before the Hon’ble Guwahati High Court for restoring the Petitioner’s GST registration.
Issue:
Whether GST Registration be restored if Assessee files pending returns and pays the taxes along with interest and penalty?
Held:
The Hon’ble Guwahati High Court in the case of WP No. 6366 of 2023 held as under:
