Allowed

Commissioner of State Tax, Assam and Anr. v. Sambhu Das

Gauhati HC3 Mar 2022I.A.(Civil)/794/2021

Case brief

AI extract

What is this about?

The Gauhati High Court vacated an interim stay on the cancellation of the petitioner's GST registration. The court was satisfied that the petitioner had received a show-cause notice and that no objection was filed, noting the applicant's submission that the business continued under the interim order. The application was disposed of on merits.

What did the court decide?

Interim order dated 14.02.2020 stood vacated and this Court is of the view that a case for vacation of the interim order is made out.

Commissioner of State Tax, Assam and Anr. Vs Sambhu Das — GST and Indirect Tax | Gauhati HC (2022)

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Page No.# 1/3

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GAHC010058822021

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THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)

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Case No. : I.A.(Civil)/794/2021 in WP(C)/985/2020

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COMMISSIONER OF STATE TAX, ASSAM AND ANR. HAVING HIS OFFICE AT NEW KAR BHAVAN, GUWAHATI UNIT B-8, DISPUR781006, ASSAM

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2: COMMERCIAL TAX OFFICER (SUPDT. OF TASES) NEW KAR BHAVAN GUWAHATI UNIT B-8 DISPUR- 781006 ASSA

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VERSUS

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SAMBHU DAS PROPRIETOR OF M/S VAISHNO TRADING, HAVING HIS OFFICE AT KEDAR ROAD, NEAR HOTEL RITURAJ, GUWAHATI, KAMRUP(M), ASSAM, PIN781001

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Advocate for the Petitioner : SC, TAXES

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Advocate for the Respondent : MR. A KAKATI

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BEFORE HONOURABLE MR. JUSTICE SANJAY KUMAR MEDHI

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ORDER

03.03.2022

Heard Shri B. Gogoi, learned Standing Counsel for the applicants (Finance Department), who have preferred this application for vacation of the interim order dated 14.02.2020. Also heard Shri A. Kakati, learned counsel for the opposite party (writ petitioner).

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This Court has noticed that though this I.A. was filed in March, 2021, till date, no objection has been filed to the said I.A. Rather, Shri Kakati, the learned counsel for the opposite party (writ petitioner) submits that in spite of his best efforts, no instructions were forthcoming from the opposite party.

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The subject matter of the connected writ petition is cancellation of the GST Registration of the petitioner, vide an order dated 11.10.2019. The records reveal that the said order was preceded by a show-cause-notice dated 27.08.2019. The case of the Department is that the petitioner, which is a proprietorship firm, was found to be indulged in bogus transaction with fictitious entities, which were not found even after enquiry and therefore the initiation of the process for cancellation of the license was done, pursuant to which an impugned order dated 11.10.2019 was passed cancelling the said registration.

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This Court while issuing notice, vide an order dated 14.02.2020 had considered the fact that proper opportunity was not given to the petitioner before cancelling and therefore, the impugned action was stayed.

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Shri B. Gogoi, learned Standing Counsel for the Department submits that on the strength of the interim order, the opposite party (writ petitioner) is continuing its business. He further submits that prima facie the records would show that opportunity was indeed granted to the opposite party (writ petitioner) by issuing a show-cause-notice dated 27.08.2019.

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Be that as it may and in view of the fact that no resistance has been made on behalf of the opposite party (writ petitioner), due to lack of instructions and being prima facie satisfied that the impugned order was preceded by a stage when an opportunity was granted to the opposite party (writ petitioner), this Court is of the view that a case for vacation of the interim order dated 14.02.2020 is made out. This Court has also considered the aspect of the public interest and public revenue.

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Page No.# 3/3

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In view of the above, the interim order dated 14.02.2020 stands vacated.

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The I.A. stands disposed of.

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JUDGE

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Comparing Assistant

Commissioner of State Tax, Assam and Anr. v. Sambhu Das

Case brief

What is this about?

What did the court decide?

Commissioner of State Tax, Assam and Anr. v. Sambhu Das

Case brief

What is this about?

What did the court decide?

What the court decided

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