Gauhati HC sets aside Order Rejecting Revocation Application [Read Order]

Devendra Singh Rathore, the petitioner has been operating a wood-based factory at 9th mile, Changlang, Arunachal Pradesh, under a lease agreement with the actual proprietor, Shri Thinghaap Taiju. Due to insufficient supply of raw materials, the said factory remained non-functional for almost 1(one) year, during the period 2023 to 2024.

The petitioner has not received any notice from the respondent authorities, asking him to file the GST returns, and that the petitioner operates the wood-based industry and relies on GST registration for business operations, including issuing invoices and claiming Input TaxCredit (ITC). However, by the impugned order dated 04.12.2023, the respondent authorities cancelled the GST registration of the petitioner, citing a show-cause notice dated 11.10.2023, which the petitioner had never received in any of the prescribed modes that is, registered post, email, or through GSTportal.

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Subsequently, the petitioner has paid the GST along with the fine, amounting to a total of Rs.2,74,225/-(Rupees Two lakhs seventy four thousand two hundred and twenty five) only, for delayed filing of the returns and the payment was received by the respondent authorities on 19.03.2025 and 24.03.2025, and thereafter, the petitioner has submitted a representation for revocation of the order of cancellation of his GST registration number, but the same has failed to evoke any response from the respondent authorities.

Being aggrieved, the petitioner has approached the Court by filing the present petition, praying for issuing direction to the respondent authorities to restore the petitioner’s GST registration, bearing No.GSTIN12AFOPT1605H3ZI, by setting aside the cancellation order dated 04.12.2025.

Considering the facts and circumstances on the record, the single bench of Justice Robin Phukan Court is inclined to allow the petition by setting aside the impugned cancellation order dated 04.12.2023. The respondent authorities are directed to verify whether any further amount is due from the petitioner and if any amount is found to be due.