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BIPUL BORAH AND BROTHERS vs. THE UNION OF INDIA & OTHERS
(Gauhati High Court)

Hon'ble Judges:

ARUN DEV CHOUDHURY
Pet. Counsel
A.k. Gupta
R.s. Mishra
K.j. Saikia
Res. Counsel
S.g.i.

Petitioner / Applicant

BIPUL BORAH AND BROTHERS
Respondent THE UNION OF INDIA & OTHERS
Court Gauhati High Court
State

Assam

Date Apr 25, 2025
Order No.

WP(C)/2165/2025

Citation

2025(4) TAXREPLY 13077
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ORDER

ORDER 1. Heard Mr. R S Mishra, learned counsel for the petitioner and Mr. S.C. Keyal, learned Standing Counsel, CGST for all the respondents. 2. The petitioner is an Assessee registered under the provisions of the Assam Goods and Services Tax Act, 2017 bearing registration No. 18AAPFB1211R1Z5 and due to non-filing of GST returns for a continuous period of six months, the petitioner was issued with show cause notice dated 27.08.2020. Thereafter, the GST registration of the petitioner was cancelled vide Order No. ZA1809200040060 dated 09.09.2020. 3. Though the petitioner updated his return up to September, 2020 and tried to file revocation application, however, same could not be done as the time limit for filing revocation application was elapsed and in the meantime, the time to file appeal also elapsed. Accordingly, the present application is filed before this court. 4. The petitioner has averred that as the show cause notice was uploaded in the common portal, the pet....

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