Case Details: Moni Kanta Das Versus Union of India (2025) 27 Centax 380 (Gau.)
Judiciary and Counsel Details
- Manish Choudhury, J.
- S/Shri S. K. Agarwal & M. Agarwal, Advs. for the Petitioner.
- Dr. B.N. Gogoi, Adv. for the Respondent.
Facts of the Case
The petitioner, a registered assessee under the CGST Act, was issued a show cause notice proposing cancellation of GST registration due to non-filing of returns for six consecutive months. The petitioner did not respond to the notice, leading to the cancellation of registration. The petitioner contended that the failure to file returns was due to the onset of the Covid-19 pandemic, which severely impacted business operations and compliance. After the situation improved, the petitioner filed all pending returns up to February 2021. However, by then, the time limit for filing an application for revocation of cancellation had lapsed, preventing the petitioner from seeking restoration. Aggrieved, the petitioner approached the Hon’ble Gauhati High Court, citing similar cases where relief was granted upon payment of dues.
High Court Held
The Hon’ble Gauhati High Court held that since the petitioner’s failure to file returns was due to the Covid-19 pandemic, he should be allowed to seek revocation of cancellation. Accordingly, the impugned order was set aside, and the petitioner was directed to approach the appropriate authority for revocation, which would be considered subject to the payment of all outstanding statutory dues.
