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ASR ENGINEERING AND PROJECTS LIMITED vs. STATE OF MEGHALAYA & OTHERS
(Meghalaya High Court)

Hon'ble Judges:

H. S. THANGKHIEW
B. BHATTACHARJEE
Pet. Counsel
S.a. Sheikh
L.n. Arengh
Res. Counsel
T. Yangi B
I. Lyngwa

Petitioner / Applicant

ASR ENGINEERING AND PROJECTS LIMITED
Respondent STATE OF MEGHALAYA & OTHERS
Court Meghalaya High Court
State

Assam

Date Feb 8, 2024
Order No.

WP (C) No. 423 of 2023

Citation

2024(2) TAXREPLY 8863
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ORDER

JUDGMENT AND ORDER (ORAL) PER. H.S. THANGKHIEW, CHIEF JUSTICE (ACTING): 1. The petitioner company was granted GST registration certificate on 25.01.2019, which was cancelled by the respondent No. 3 vide the impugned order dated 25.04.2022, due to non-filing of GST returns. The petitioner company, is before this Court seeking interference of the impugned order, on the ground that the show cause for cancellation was never received, in view of the fact that the employee who was handling the taxation affairs of the company had resigned without information to the petitioner. 2. Mr. S.A. Sheikh, learned counsel for the petitioner has submitted that the GST returns had been duly filed till March, 2022, and that at this stage the petitioner company undertakes to pay whatever arrears, including penalty and interest thereon, if the cancellation is revoked. 3. Mrs. T. Yangi B, the learned AAG assisted by Ms. I. Lyngwa, learned GA on behalf of all the respondents, submits that t....

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