2025 (3) TMI 1389 - HC - GST

Cancellation of registration of petitioner - petitioner Municipal Board did not file returns for a continuous period of six months - HELD THAT - In view of the fact that the petitioner Municipal Board after 13.05.2022 has cleared all its dues under the GST Act and since then has been depositing its dues under the GST Act regularly/monthly the impugned order dated 17.10.2019 is set aside by making the interim order dated 13.05.2022 as suggested by Mr. Keyal learned Standing Counsel CGST absolute. Petition allowed.

Summary

In the case before the Gauhati High Court, presided over by Honourable Mr. Justice Manish Choudhury, the petitioner, Silchar Municipal Board, challenged the cancellation of its GST registration. The cancellation was based on a Show Cause Notice dated 16.04.2019, which alleged non-filing of returns for six months. An interim order on 13.05.2022 suspended this cancellation, recognizing the constitutional duties of the Municipal Board and the public element involved. The Court directed the petitioner to pay all dues under the GST Act, with the GST Department facilitating this process.Post-interim order, the petitioner complied by clearing all dues and maintaining regular payments. Consequently, the Court, acknowledging the submissions by Mr. R.S. Mishra for the petitioner and Mr. S.C. Keyal for the CGST, set aside the cancellation order dated 17.10.2019, making the interim order permanent. The writ petition was allowed without costs, and the assistance of Mr. D. Mazumdar, Additional Advocate General, Assam, was acknowledged.