Md. Kedar Hosen vs. Commercial Tax Officer(Superintendent Of Taxes) And 3 Ors
Held
The Court found no infirmity on merit regarding the cancellation of registration. However, due to the petitioner's absence during the initial inspection, the Court directed the appropriate tax authorities (either Assam Government or Central Government) to conduct a fresh inspection at the petitioner's business premises on 03.03.2021 at 10:30 a.m. The petitioner was also directed to be present and cooperate. The authorities are to pass a reasoned order after this inspection, which may lead to the withdrawal of cancellation or any other appropriate order as per law. If the petitioner fails to appear, the respondents may proceed accordingly. The writ petition was disposed of with these directions.
Facts
The petitioner, MD. KEDAR HOSEN, a partner of M/S KGB INTERNATIONAL, is an assessee under the CGST and SGST Acts. A show cause notice dated 28.01.2020 was issued by the Superintendent of Tax, Guwahati Unit-A, proposing cancellation of the petitioner's GST registration due to the petitioner being non-existent at their registered place of business. The petitioner's reply stated that the date and time of inspection were not mentioned and that a rent agreement was uploaded. The petitioner's representative, an advocate from the Calcutta High Court, informed the department that she was unaware of the premises' location. Consequently, the petitioner's registration was cancelled by an order dated 07.09.2020.
Key Issues
1. Whether the cancellation of the petitioner's GST registration was justified based on the provided facts and circumstances, particularly concerning the petitioner's absence during inspection and the nature of their reply. The petitioner contended that the show cause notice lacked specific details regarding the inspection date and time, and that a rent agreement was submitted. The petitioner also argued that their representative's unfamiliarity with the premises' location was a factor. The revenue (Commercial Tax Officer and Principal Commissioner of CGST) argued that the petitioner was non-existent at the registered address and failed to cooperate with the inspection process, justifying the cancellation of registration.
Sections Cited
Section 73
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Page No.# 1/3 GAHC010015262021
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/593/2021 MD. KEDAR HOSEN A PARTNER OF M/S KGB INTERNATIONAL HAVING ITS OFFICE AT HOUSE NO. 1, HARENDRA RESICOM AK DEV ROAD, FATSHIL AMBARI, GUWAHATI, KAMRUP (M) ASSAM, 781025 AND RESIDING AT 6 RAM LOCHAN MULLICK STREET, KOLKATA, CHITTARANJAN AVENUE CIRCLE AVENUE KOLKATTA, 700073, WEST BENGAL VERSUS COMMERCIAL TAX OFFICER(SUPERINTENDENT OF TAXES) AND 3 ORS KAR BHAWAN, DISPUR, GUWAHATI 781006 ASSAM 2:STATE OF ASSAM REPRESENTED BY THE COMMISSIONER AND SECRETARY FINANCE AND TAXATION DEPARTMENT DISPUR GUWAHATI 781006 ASSAM 3:PRINCIPAL COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX ASSAM HAVING HIS OFFICE AT GST BHAWAN KEDAR ROAD MACHKHOWA GUWAHATI 781001 4:UNION OF INDIA THROUGH THE SECRETARY MINISTRY OF FINANCE GOVT OF INDIA HAVING ITS OFFICE AT NEW DELH Advocate for the Petitioner : MR A KAKOTI
Page No.# 2/3 Advocate for the Respondent : ASSTT.S.G.I.
BEFORE HONOURABLE MR. JUSTICE ACHINTYA MALLA BU
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