2025 (6) TMI 1652 - HC - GST

Cancellation of GST registration - petitioner has already paid the amount to the respondent Nos. 1 and 2 - HELD THAT - Considering the facts and circumstances on the record this Court is inclined to allow this petition by setting aside the impugned cancellation order dated 04.12.2023. The respondent authorities are directed to verify whether any further amount is due from the petitioner and if any amount is found to be due then the petitioner be notified and on payment of the same the respondent authorities shall restore the GST registration of the petitioner. Petition disposed off.

Summary

The Gauhati High Court, through HON'BLE MR. JUSTICE ROBIN PHUKAN, allowed the petitioner's writ petition challenging the cancellation of his GST registration (No. GSTIN12AFOPT1605H3ZI) by the respondent authorities via order dated 04.12.2023. The petitioner, operating a wood-based factory under lease, contended non-receipt of the show-cause notice dated 11.10.2023 in any prescribed mode and had subsequently paid the GST dues along with fines for delayed filing (totaling Rs. 2,74,225), as evidenced by Annexures-5, 6, and 7.The Court noted the petitioner's representation for revocation of cancellation remained unresponded to and directed the respondents to verify any further dues within two weeks of receiving a certified copy of the order. If additional amounts are due, the petitioner must be notified and upon payment, the GST registration shall be restored. The petitioner was ordered to furnish a certified copy of this order to the respondents within one week. The Court emphasized that similar petitions had been disposed of and disposed of the present petition accordingly.