The Gauhati High Court, in a recent ruling, dealt with a case challenging the cancellation of a taxpayer’s GST registration. The Court examined the order dated 06.03.2019, through which the registration was cancelled for non-filing of GST returns.
It further noted that the petitioner was unaware of a subsequent Show Cause Notice (SCN) issued in 2021, as he did not have access to his GST portal login credentials at that time.
The applicant, Arunachal Offset proprietor, Tadar Akin, had earlier submitted the due returns and specified that it desired to pay all dues, along with interest and penalties.
The Court said that the cancellation order does not have any reasons and was passed without application of mind, rendering it unlawful. The Court specified identical rulings and asked the applicant to submit an application within 15 days, asking to restore his GST registration.
The authorities were directed to review the application lawfully and, if the applicant met all the necessary conditions, to restore the registration within 4 weeks.
The Court emphasised that the cancellation order was invalid because it did not follow the required procedure, especially the need to provide reasons for the cancellation.
As a result, the Court set aside the disputed order and returned the case to the stage of issuing a Show Cause Notice (SCN). This would allow the petitioner to respond by either submitting a reply or providing any outstanding returns and paying any dues.
Additionally, the Court noted that the petitioner had already submitted returns up to June 2021 and was prepared to pay the outstanding amounts owed.
Therefore, the single bench of Justice Sanjay Kumar Medhi disposed of the petition. It ensures that the applicant’s right to seek restoration was protected and that the authorities shall act as per the law.
The same decision shows the significance of complying with procedures and recording reasons in administrative orders impacting rights, particularly under the GST regime.
| Case Title | Tadar Akin vs. The Union of India and 2 Ors |
| Case No. | Case No. : WP(C)/237/2026 |
| For the Petitioner | Kipa Yamak |
| For The Respondent | Marto Kato, and Tania Kipa |
| Gauhati High Court | Read Order |
