Case Details: Manish Dugar Versus Union of India (2025) 33 Centax 233 (Gau.)
Judiciary and Counsel Details
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Sanjay Kumar Medhi, J.
- S/Shri A.K. Gupta & R.S. Mishra, Advs. for the Petitioner
- Shri S.C. Keyal, Learned Sr. Standing Counsel for the Respondent
Facts of the Case
The petitioner’s registration under GST was cancelled on account of non-filing of returns for a continuous period, pursuant to which a show cause notice was issued and an order of cancellation was uploaded on the portal. The petitioner contended that he was not conversant with online procedures and could not access the portal to submit a reply within the stipulated time, and by the time he became aware of the proceedings, the opportunity for filing reply and attending hearing had already elapsed. He further submitted that all pending returns were subsequently furnished and tax dues were paid with applicable interest and late fee, and that he had attempted to apply for revocation of cancellation; however, the system did not permit filing as the prescribed time limit had expired. The petitioner therefore sought relief from the cancellation order, and the matter was placed before the High Court.
High Court Held
The High Court held that where a registered person furnishes all pending returns and makes full payment of tax dues along with applicable interest and late fee, the jurisdictional officer, duly empowered, may consider dropping the proceedings and passing an appropriate order in Form GST REG-20 in terms of Section 30 read with Section 29 of the CGST Act and the Assam GST Act, as well as Rule 22 of the CGST Rules and the Assam GST Rules.
List of Cases Cited
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Sanjoy Nath v. The Union of India — [WP (C) No. 6366 of 2023, dated 11-10-2023] — Referred [Para 12]
