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Case Details: Munni Char vs. Union of India - [2025] 176 taxmann.com 42 (Gauhati)

Judiciary and Counsel Details

- Sanjay Kumar Medhi, J.
- A.K. Gupta, Ms M. Nirola & R.S. Mishra, Advs. for the Petitioner.

Facts of the Case

The petitioner, whose GST registration was cancelled for continuous non-filing of returns over a six-month period, contended that she was a resident of a remote area lacking proper internet connectivity and access to qualified tax professionals. Owing to these constraints, she was unable to access the GST portal and respond to the show cause notice within the stipulated time. Furthermore, she could not file an application seeking revocation of the cancellation, as the prescribed time limit had elapsed. It was submitted that she was now willing to furnish all pending returns and make full payment of tax dues, including applicable interest and late fee, and requested a chance to regularize compliance. The matter was accordingly placed before the High Court.

High Court Held

The Gauhati High Court held that cancellation of GST registration entails serious civil consequences. Taking into account the petitioner’s explanation regarding lack of internet facilities and absence of tax professional assistance, the Court directed that if the petitioner approached the jurisdictional officer duly empowered under section 30 of the CGST Act/Assam GST Act by furnishing all pending returns and making full payment of tax dues, interest, and late fee, the officer might consider dropping the proceedings and take appropriate steps for restoration of GST registration in the prescribed form, in accordance with Rule 22 of the CGST Rules/Assam GST Rules.