GUWAHATI, India, Nov. 18 -- Gauhati High Court issued the following order on Oct. 17:

1. Heard Shri R. S. Mishra, learned counsel for the petitioners and Shri K. Jain, learned counsel appearing on instructions of Shri S. C. Keyal, learned Senior Standing Counsel, CGST for the respondents.

2. It is the case of the petitioners that the petitioner no. 2 has been carrying out his business under the name & style, "M/S Dhirghat Hardware Stores". He is the sole proprietor and is an assessee registered under the Central Goods and Services Tax (CGST) Act, 2017/Assam Goods and Services Tax (AGST) Act, 2017 bearing registration No. 18AASFD1459Q1ZK. Because 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. ZA180123023279Q dated 15.01.2023 asking the petitioner 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. However, no date of hearing was notified. Thereafter, the impugned order dated 22.03.2023 was passed by the Superintendent, Dhubri-1, Bongaigaon Division, whereby the petitioner's GST registration has been cancelled without assigning any reason.

3. The petitioners contend that petitioner no. 2 being not much conversant with the online procedure, could not submit any reply to the said show cause notice. It is further contended that when the petitioner no. 2 came across the said notice, the time for filing reply was already over and order had also been uploaded in the portal. Though the petitioners preferred appeal, the same was dismissed vide order dated 09.10.2025.

4. The petitioners further contend that petitioners have updated all pending returns upto the month of March, 2023 as allowed by the GST portal and while updating returns, the petitioners have also discharged all GST dues along with late fees and interest.

5. Thereafter, the petitioners 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."

6. Being aggrieved, the petitioners have approached this Court by filing the present writ petition.

7. Mr. Mishra, learned counsel for the petitioners has submitted that the petitioners are 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.

8. As per Section 29(2)(c) of the Act, an officer, duly empowered, may cancel the GST registration of a person from such date, including any retrospective date, as he deems fit, where any registered person, has not furnished returns for a continuous period of 6 (six) months. Rule 22 of the CGST Rules, 2017 has laid down the procedure for cancellation of the registration.

*Rest of the document can be viewed at: (https://hcservices.ecourts.gov.in/ecourtindiaHC/cases/display_pdf.php?filename=A9S7c5LDIsB6RXaCf816x1t5ikAcR%2BqiajJ6nQoLPkqz0ipEoP4n8QbqW%2BxRoz6S&caseno=WP(C)/5944/2025&cCode=1&cino=GAHC010230992025&state_code=6&appFlag=)

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