M/S Srd Groups And Anr vs. The State Of Assam And 2 Ors
Held
The Court set aside and quashed the cancellation order, directing the petitioners to file all pending returns within 30 days and pay all arrears, including tax, penalty, interest, and late fees. It also provided directions for the computation of periods under Sections 73(10), 74(10), and 44 of the CGST/AGST Act.
Facts
The petitioner's GST registration was cancelled under Section 29 of the CGST Act, 2017, due to continuous non-filing of returns under Section 39. The petitioner claimed lack of proper hearing and could not file an application for revocation of cancellation within the 30-day period prescribed under Section 30 of the AGST Act, 2017, leading them to seek restoration of registration through a writ petition.
Key Issues
Whether the cancellation of GST registration for non-filing of returns was valid given the petitioner's claims of no hearing and inability to apply for revocation within the statutory period. Whether the High Court could direct restoration of registration and allow compliance with pending obligations despite time limits.
Sections Cited
Section 29, Section 30, Section 39, Section 73(10), Section 74(10), Section 44
AI-generated summary — verify with the full judgment below
Page No.# 1/6 GAHC010186592026
2026:GAU-AS:12947
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/4818/2026 M/S SRD GROUPS AND ANR A PARTNERSHIP FIRM, HAVING ITS REGISTERED PLACE OF BUSINESS AT GRAMYA NAGAR, BARA BAZAR, PANDU, MALIGAON, KAMRUP METROPOLITAN, ASSAM-781012, BEARING GSTIN 18ABXFS2948F1ZH, REPRESENTED BY SHRI BABUL CHANDRA DAS., AUTHORIZED PARTNER OF M/S SRD GROUPS 2: SHRI BABUL CHANDRA DAS AUTHORIZED PARTNER OF M/S SRD GROUPS SON OF MADHAB CHANDRA DAS RESIDENT OF BARA BAZAR PANDU MALIGAON KAMRUP (M) ASSAM-78101 VERSUS THE STATE OF ASSAM AND 2 ORS REPRESENTED BY COMMISSIONER AND SECRETARY TO THE GOVERNMENT OF ASSAM, FINANCE AND TAXATION DEPARTMENT, GOVERNMENT OF ASSAM, ASSAM SECRETARIATE, DISPUR, GUWAHATI- 781006, ASSAM. 2:THE PRINCIPAL COMMISSIONER OF STATE GOODS AND SERVICE TAX GOVERNMENT OF ASSAM KAR BHAVAN GANESHGURI DISPUR GUWAHATI ASSAM-781006 3:THE ASSISTANT COMMISSIONER OF STATE TAX
Page No.# 2/6 GUWAHATI C-3 KAR BHAWAN GANESHGURI DISPUR GUWAHATI ASSAM-78100 BEFORE HONOURABLE MR. JUSTICE DEVASHIS BARUAH
Advocate for the Petit
The judgment continues below.
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