Taba Nitin vs. The Union Of INDIA And 3 Ors
Held
The High Court, following similar precedents, allowed the petition conditionally. It directed the GST authorities to intimate the petitioner's total outstanding dues and penalties under the CGST Act. Upon payment of these dues within 21 days, the authorities were directed to revoke the cancellation order and restore the GST registration.
Facts
The petitioner's GST registration was cancelled by the Superintendent of CGST due to continuous non-filing of returns for six months. The petitioner claimed financial constraints and unawareness of the show cause notice, resulting in the expiry of the statutory period for seeking revocation of the cancellation.
Key Issues
Whether a GST registration, cancelled for non-filing of returns, can be restored by the High Court after the statutory period for revocation has expired, subject to payment of all outstanding dues and penalties.
Sections Cited
Goods and Services Tax Act, 2017, CGST Act
AI-generated summary — verify with the full judgment below
Page No.# 1/5 GAHC040014912026
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) (ITANAGAR BENCH) Case No. : WP(C)/430/2026 Taba Nitin Son of Taba Teshi, resident of New Pitapool, PO Yazali, PS Yazali, Papum Pare District, Arunachal Pradesh and carrying on a proprietorship business in the trade name of M/s Kanang Enterprise.
VERSUS The Union of India and 3 Ors represented by the Secretary, Govt of India, Ministry of Finance (Department of Revenue), North Block, New Delhi. 2:The Commissioner Age: 0 Occupation : Department of Tax and Excise C Sector Itanagar Govt of Arunachal Pradesh. 3:The Commissioner of Central Goods and Service Tax and Central Excise Age: 0 Occupation : Itanagar Mowb-2 Itanagar Arunachal Pradesh. 4:The Superintendent of Central Goods and Service Tax Age: 0 Occupation : Itanagar Range Papum Pare District Arunachal Pradesh Advocate for the Petitioner : Tadu Lampung, Kolin Dagium,Rahul Barman
Page No.# 2/5 Advocate for the Respondent : Marto Kato, SC Central Excise and Customs,Habung Aape,DSGI
The judgment continues below.
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