GUWAHATI, India, Sept. 28 -- Gauhati High Court issued the following order on Aug. 27:

1. Heard Shri Amit Goyal, learned counsel for the petitioner and Shri B. Gogoi, learned Standing Counsel, Finance & Taxation for the respondent Nos. 1 to 3.

2. It is the case of the petitioner that he has been carrying out his proprietorship business under the name & style, "PRANJIT TRAVELS" as the sole proprietor. He is an Assesee registered under the Central Goods and Services Tax (CGST) Act, 2017/Assam Goods and Services Tax (AGST) Act, 2017 bearing registration No. 18BYBPB8178G1ZB. On the reason of non-filing of GST returns for a continuous period of six months, the petitioner was served with a show cause notice bearing reference No.ZA180323002408W dated 02.03.2023 asking him to furnish reply to the aforesaid notice within a period of 30 (thirty) days from the date of service of notice and it was mentioned in the aforesaid show cause notice that if the petitioner fails to furnish a reply within the stipulated date or fails to appear for personal hearing on the appointed date and time, the case will be decided ex-parte on the basis of the available records and on merits. Thereafter, the impugned order dated 09.04.2024 was passed by the Assistant Commissioner of State Tax, Guwahati-D-S whereby the petitioner's GST registration has been cancelled for not furnishing returns for a continuous period of 6 (six) or more months.

3. The learned counsel for the petitioner submits that due to non-conversant of online procedure and also for the loss sustained during Covid-19, he could not visit the GST portal and accordingly could not submit any reply to the said show cause notice in time. It is further contended that when the petitioner came across the said notice, the time for filing reply and attending the hearing was already over and order had also been uploaded in the portal.

4. Thereafter, the petitioner tried to file the necessary application seeking revocation of GST cancellation, however, the same could not be filed as the time limit prescribed for filing of revocation application was elapsed and a message was displayed in the screen "timeline of 270 days from the date of cancellation order provided to taxpayer to file application for revocation of cancellation is expired."

5. Being aggrieved, the petitioner has approached this Court by filing the present writ petition. 6. Shri Goyal, learned counsel for the petitioner has submitted that the petitioner is ready and willing to comply with all the formalities required as per proviso to sub rule (4) of Rule 22 of the CGST Rules, 2017.

*Rest of the document can be viewed at: (https://hcservices.ecourts.gov.in/ecourtindiaHC/cases/display_pdf.php?filename=A9S7c5LDIsB6RXaCf816xwDIYvgzGSrA2i4Zg9PxH9M%2Boof3dFV5%2BSF3AKmJ4LFY&caseno=WP(C)/4674/2025&cCode=1&cino=GAHC010174762025&state_code=6&appFlag=)

Disclaimer: Curated by HT Syndication.