Case Details: Prashujya Mech vs. Union of India (2025) 34 Centax 295 (Gau.)
Judiciary and Counsel Details
- Sanjay Kumar Medhi, J.
- S/Shri A.K. Gupta & R.S. Mishra, Advocates, for the Petitioner
Facts of the Case
The petitioner-assessee’s GST registration was cancelled under Section 29 of the Central and State GST Acts owing to non-filing of returns for a continuous period of six months. A show-cause notice was issued, but the assessee failed to respond within the stipulated time, resulting in an order of cancellation. Subsequently, the assessee updated all pending returns and sought to apply for revocation of cancellation; however, the statutory time limit for filing such an application had already lapsed. The petitioner therefore approached the High Court seeking restoration of registration.
High Court Held
The High Court held that where the assessee is ready and willing to furnish all pending returns and make full payment of tax dues along with applicable interest and late fee, the proper officer duly empowered under law may consider the request for restoration and pass an appropriate order in the prescribed form. The writ petition was accordingly disposed of, granting liberty to the assessee to approach the concerned authority for restoration of registration.
List of Case Cited
- Sanjoy Nath v. Union of India — 2024 (82) G.S.T.L. 49 (Gau.) = (2024) 14 Centax 170 (Gau.) — Referred [Para 11]
