Munni Char Vs Union of India And 3 Ors. (Gauhati High Court)
The Gauhati High Court has directed the Superintendent, Diphu-1, to consider the restoration of the GST registration of “Munni Char, Mugasong,” a sole proprietorship, which was cancelled due to non-filing of GST returns for a continuous period of six months. The Court’s decision emphasizes the serious civil consequences of such cancellations and the provisions for restoration under the CGST Rules, 2017.
Munni Char, the petitioner, is a registered assessee under the Central Goods and Services Tax (CGST) Act, 2017, and the Assam Goods and Services Tax (AGST) Act, 2017. She received a show-cause notice on February 6, 2024, for non-filing of returns, requiring a reply within 30 days. The notice indicated that failure to reply or appear for a personal hearing would result in an ex-parte decision. However, the petitioner contended that no date for a personal hearing was ever notified. Subsequently, on May 17, 2024, the Superintendent, Diphu-1, issued an order cancelling her GST registration.
The petitioner attributed her inability to respond to the show-cause notice and file returns to the lack of proper internet facilities and the unavailability of tax professionals in her remote area of Karbi Anglong. She stated that by the time she became aware of the notice, the deadlines for reply and hearing had passed, and the cancellation order was already uploaded on the portal.
