GUWAHATI, India, March 24 -- Gauhati High Court issued the following order on Feb. 20:

1. Heard Shri RS Mishra, learned counsel for the petitioner. Also heard Shri SC Keyal, learned Standing Counsel, CGST for the respondents.

2. It is the case of the petitioner that she has been carrying out her business under the name & style, "M/S Poly Enterprise". She 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. 18A1EPC1892N3ZW. 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. ZA1810240050266 dated 07.10.2024 asking her 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 11.11.2024 was passed by the Superintendent, Dibrugarh-1 Range, Assam, whereby the petitioner's GST registration has been cancelled.

3. It is contended that due to miscommunication with the tax consultant, the petitioner was not aware of the show cause notice. Therefore, she could not submit any reply to the said show cause notice. It is further contended that when the petitioner came across the said notice, the time for filing reply was already over and order had also been uploaded in the portal.

4. The petitioner further contends that she has updated all her pending returns up to the month of November, 2024 as allowed by the GST portal and while updating her returns, the petitioner has also discharged all her GST dues along with her late fees and interest.

5. 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."

6. Being aggrieved, the petitioner has approached this Court by filing the present writ petition.

*Rest of the document can be viewed at: (https://hcservices.ecourts.gov.in/ecourtindiaHC/cases/display_pdf.php?filename=I1mmm2bl4r4EREhYK63Kv%2FpuMz1%2BPON%2Fr3rnL0oMsyBgplLO8OMpWUuuRsNYp5PV&caseno=WP(C)/956/2026&cCode=1&cino=GAHC010033532026&state_code=6&appFlag=)

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