Moni Kanta Das v. Union of India and 3 Ors.
Case brief
What is this about?
GST registration cancellation; vague show cause notice FORM GST REG-17; mechanical cancellation order FORM GST REG-19; contradictory reply references; revocation Section 30 CGST/SGST Act; Rule 23(1) provisos and 270-day limit; Section 107 appeal delay condonation capped at one month; Article 226 writ jurisdiction; revival of cancelled GSTIN; Assam GST; filing of returns from date of cancellation within 30 days; Section 73(10) period computed from judgment date; Section 44 annual return FY 2024-25; payment of arrears tax penalty interest late fee; Gauhati High Court; Devashis Baruah.
What did the court decide?
Batch of four writ petitions disposed of with directions: all four orders of cancellation of GST registration (dated 18.11.2019, 17.07.2021, 23.03.2021 and 10.02.2021) set aside and quashed; each petitioner to file returns from the date of cancellation till date within 30 days of the judgment and to pay arrears of tax, penalty, interest and late fees; Section 73(10) limitation period computed from the date of the judgment except FY 2024-25 (per Section 44).