HC Remanded Matter to GST Authority to Re-consider Revocation of Cancellation of GST Registration

 ​    Case Details: Amesh Basumatary v. … Continue reading “HC Remanded Matter to GST Authority to Re-consider Revocation of Cancellation of GST Registration”
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Case Details: Amesh Basumatary v. Union of India – [2023] 149 taxmann.com 420 (Gauhati)

Judiciary and Counsel Details

Soumitra Saikia, J.
A. Nath, Adv. for the Petitioner.
DY.S.G.I., Adv. for the Respondent.

Facts of the Case

The petitioner was a proprietor of a business and executing works contracts. The GST registration of petitioner was cancelled and it filed an appeal against the cancellation order. The petitioner was aggrieved that there was no personal notice served upon the petitioner prior to suspension and cancellation of the GST registration. However, the said appeal was dismissed being time barred and the petitioner filed writ petition against the same before the High Court.

High Court Held

The Honorable High Court noted that the Apex Court by order dated 10-1-2022, in view of COVID-19 pandemic situation, had extended period of limitation and in terms of order, period from 15-3-2020 till 28-2-2022 stood excluded for purposes of limitation. But the Appellate authority didn’t take into account orders passed by Apex Court and accordingly failed to pass appropriate orders in appeal that sought revocation of cancellation of GST registration.

Further, the Court noted that if petitioner shall not be included within GST regime, it could not comply with its statutory obligations of payment of taxes which would not be in interest of revenue. Thus, it was held that the order of appellate authority was liable to be set aside and matter was to be remanded back to GST authority to re-consider prayer for revocation of cancellation of GST registration.

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