Allowed

Rwirup Muchahary v. the Stateof Assam and 3 Ors.

Gauhati HC17 Mar 2023WP(C)/622/2023

Case brief

AI extract

What is this about?

This Court disposed of a writ petition challenging the cancellation of the petitioner's GST registration. Finding the ground was merely non-filing of returns, the petitioner was directed to file pending returns within one month to have the cancellation order revoked.

What did the court decide?

Directing the petitioner to file remaining returns within one month; upon compliance, the order of cancellation is to be revoked and registration revived.

Rwirup Muchahary Vs the Stateof Assam and 3 Ors. — GST and Indirect Tax | Gauhati HC (2023)

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Page No.# 1/3

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GAHC010016062023

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

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Case No. : WP(C)/622/2023

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RWIRUP MUCHAHARY S/O- JAY CHANDRA MUCHAHARY, PROPRIETOR, HAVING ITS OFFICE AT RAMFALBIL, KOKRAJHAR, SOUTH HASRAOBARI, ASSAM 783346.

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VERSUS

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THE STATEOF ASSAM AND 3 ORS

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REP. BY THE COMMISSIONER AND SECRETARY TO THE GOVT. OF ASSAM, FINANCE AND TAXATION DEPARTMENT, DISPUR, GUWAHATI- 781006.

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2:THE COMMISSIONER OF STATE TAXES ASSAM KAR BHAWAN DISPUR

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GUWAHATI- 781006.

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3:THE JOINT COMMISSIONER OF STATE TAXES (APPEALS) ASSAM KAR BHAWAN DISPUR

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GUWAHATI- 781006.

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4:THE ASSISTANT COMMISSIONER OF STATE TAXES KOKRAJHAR-1 DHUBRI ZONE KOKRAJHAR

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Page No.# 2/3

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Advocate for the Petitioner : MR A NATH

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Advocate for the Respondent : SC, FINANCE AND TAXATION

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BEFORE HONOURABLE MR. JUSTICE SANJAY KUMAR MEDHI

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ORDER

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17-03-2023

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Heard Dr. A.K. Todi, learned counsel for the petitioner.

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The petitioner has put to challenge an order dated 04.06.2022 whereby the GST registration of the petitioner was cancelled. Against the said order, an appeal has also been preferred which however has been rejected vide order dated 13.12.2022 on the ground that the same is time barred.

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It is the case of the petitioner that since the reason of cancellation was nonfiling of the returns and the petitioner is ready and willing to file the returns for the period involved, no fruitful purpose would be served either to the Department and on the other hand, grave prejudice and hardships would be caused to the petitioner.

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Shri B. Choudhury, learned Standing Counsel, Taxes however submits on instructions that the rejection of the appeal on the ground of limitation is as per prescription of law.

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Taking into consideration the facts and circumstances, this Court is of the opinion that the only reason of cancellation of GST registration being non submission of the returns for a particular period which is been sought to be rectified by filing the same by the petitioner within a time bound frame, it is directed that if the petitioner files the remaining returns within a period of a month from today, the order of cancellation shall be revoked by the authorities and the GST registration shall come into effect. The aforesaid direction is however subject to the condition mentioned above of prior filing of the returns within a stipulated period of one month.

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It is needless to state that the returns are to be accompanied by all statutory

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Page No.# 3/3

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dues and /or penalty.

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Writ petition accordingly stands disposed of.

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JUDGE

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Comparing Assistant

Rwirup Muchahary v. the Stateof Assam and 3 Ors.

Case brief

What is this about?

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Rwirup Muchahary v. the Stateof Assam and 3 Ors.

Case brief

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