Shweta Urvashi Construction And Co vs. The Union Of INDIA And Othrs
Held
The Court held that the facts of the present case are similar to those in the case of Motaleb Bhuyan Vs. The State of Assam & Ors. Accordingly, the Court quashed and set aside the order of cancellation of registration dated 18.07.2024. The petitioners were directed to file returns for the period from 13.05.2024 till the date of the judgment within 30 days. If returns were already filed, no re-filing would be necessary. The period stipulated in Section 73(10) of the CGST Act, 2017, for computation would commence from the date of the judgment, except for the financial year 2025-26, which would be governed by Section 44. The petitioners were also made liable to pay arrears including tax, penalty, interest, and late fees. The Court found the cancellation to be unjustified based on the petitioner's claim of having filed returns and the precedent set in a similar case.
Facts
The petitioner, Shweta Urvashi Construction and Co., represented by its proprietor Shweta Singh, filed a writ petition challenging an order dated 18.07.2024 passed by the Superintendent, Dibrugarh Range-I. The petitioner firm was registered under the CGST Act, 2017. The registration was cancelled by the Superintendent due to non-filing of GST returns for six months. The petitioners claim that they had filed returns for April-September of the financial year 2023-2024. They also stated that they failed to notice the show cause notice issued on the portal due to certain difficulties and did not file a reply. The cancellation order was effective from 18.07.2024.
Key Issues
1. Whether the cancellation of GST registration on the ground of non-filing of returns for six months, despite the petitioner claiming to have filed returns for a specific period, is valid under the CGST Act, 2017? The petitioner argued that they had indeed filed returns for the period April-September of the financial year 2023-2024, and the cancellation was based on a misunderstanding or failure to notice these filings. They contended that the cancellation order was erroneous given their submission of returns. The revenue, represented by the GST authorities, argued that the cancellation was justified as the petitioner failed to file returns for the prescribed period and did not respond to the show cause notice, leading to the cancellation as per the provisions of the CGST Act, 2017.
Sections Cited
Section 73(10), Section 44
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Page No.# 1/4 GAHC010128462026
2026:GAU-AS:9227
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/3339/2026 SHWETA URVASHI CONSTRUCTION AND CO A PROPRIETORSHIP FIRM SITUATED AT A.T. ROAD, PEOLI NAGAR, MORAN TOWN, CHARAIDEO, IN THE DISTRICT OF DIBRUGARH, ASSAM- 785670, REPRESENTED BY ITS PROPRIETOR SHWETA SINGH 2: SHWETA SINGH W/OUPENDRA PRATAP SINGH BY FAITH AND RELIGION-HINDU BY PROFESSION- BUSINESSMAN RESIDENT OF- A.T. ROAD PEOLI NAGAR MORAN TOWN CHARAIDEO IN THE DISTRICT OF DIBRUGARH ASSAM- 785670 VERSUS THE UNION OF INDIA AND OTHRS REPRESENTED BY THE COMMISSIONER AND SECRETARY TO THE MINISTRY OF FINANCE GOVERNMENT OF INDIA, NEW DELHI-110001. 2:THE PRINCIPAL COMPLISSIONER CENTRAL EXCISE GST AND SERVICETAX GST BHAWAN KEDAR ROAD MACHKHOWA KAMRUPMETRO GUWAHATI781001 ASSAM. 3:THE SUPERINTENDENT DIBRUGARH RANGE-I
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B E F O R E HON’BLE MR. JUSTICE DEVASHIS BARUAH
Advocates for the petitioner(s) :
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