Choudhury Tea And Agro Industries Pvt Ltd Vs Union of India And Ors (Guwahati High Court)
The Gauhati High Court considered a writ petition challenging cancellation of GST registration under Section 29 of the CGST Act, 2017. The petitioner company, registered under the Companies Act, 2013 and holding a GSTIN, had its registration cancelled due to non-submission of returns as required under Section 39 of the CGST Act. A show cause notice dated 02.09.2021 was issued, stating that the registration would stand suspended from that date. Although the petitioner claimed non-receipt of the notice and non-filing of reply, the cancellation order dated 07.10.2021 recorded that a reply dated 03.10.2021 was found unsatisfactory and that returns had not been filed since October 2020.
The petitioner subsequently filed an application for revocation of cancellation on 10.11.2021, which was rejected on 18.11.2022. The Court noted that the issue was no longer res integra in light of its earlier decision in Motaleb Bhuyan vs The State of Assam and Ors, 2025 SCC OnLine SC 1429, and decided to follow similar directions.
Accordingly, the Court set aside and quashed the cancellation order dated 07.10.2021. It directed the petitioner to file all pending returns from October 2020 onwards within 30 days from the date of the judgment. The Court further clarified that the period under Section 73(10) of the CGST Act would be computed from the date of the judgment, except for financial year 2025-26, which would be governed by Section 44. The petitioner was also held liable to pay arrears including tax, penalty, interest, and late fees. With these directions, the writ petition was disposed of.
