Case Details: Krishanu Borthakur Versus Union of India (2025) 26 Centax 334 (Gau.)
Judiciary and Counsel Details
- Soumitra Saikia, J.
- S/Shri A.K. Gupta, R.K. Mahanta & R.S. Mishra, Advs. for the Petitioner.
Facts of the Case
The petitioner, engaged in the execution of a works contract and registered under the Goods and Services Tax (GST) Act, faced the cancellation of his GST registration due to the non-filing of GST returns for a continuous period of six months. The failure to comply with return filing obligations arose from personal difficulties. A show-cause notice was issued by the tax authorities, and subsequently, the petitioner’s GST registration was cancelled by an order dated 07.03.2024. Since the statutory period for filing an appeal under Section 107 of the Central Goods and Services Tax (CGST) Act, 2017, had expired, and the appellate authority lacked the jurisdiction to condone delays beyond the prescribed timeframe, the petitioner directly approached the Gauhati High Court for relief.
High Court Held
The Hon’ble High Court held that since the petitioner’s GST registration was cancelled due to non-filing of returns and the statutory appeal period had elapsed, the only recourse available was a writ petition. Relying on prior coordinate bench rulings, the Court directed the revocation of cancellation upon full payment of outstanding statutory dues, emphasizing that tax enforcement should facilitate compliance rather than impose undue hardship.
