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MAYFLOWER HOTELS AND RESORTS LLP vs. THE PRINCIPAL COMMISSIONER OF STATE GOODS AND SERVICE TAX AND OTHERS
(Gauhati High Court)

Hon'ble Judges:

ACHINTYA MALLA BUJOR BARUA
Pet. Counsel
A Dhar
Res. Counsel
---

Petitioner / Applicant

MAYFLOWER HOTELS AND RESORTS LLP
Respondent THE PRINCIPAL COMMISSIONER OF STATE GOODS AND SERVICE TAX AND OTHERS
Court Gauhati High Court
State

Assam

Date Oct 20, 2022
Order No.

WP(C)/6621/2022

Citation

2022(10) TAXREPLY 6503
Original Order
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ORDER

Heard Mr. A Dhar, learned counsel for the petitioner. Also heard Mr. B Choudhury, learned counsel for the respondents in the GST Department of the Government of Assam. 2. The petitioner Mayflower Hotels and Resorts LLP is an assessee under the GST laws bearing GST Registration No. GSTIN/UIN: 18AARFM1714E1ZB. The petitioner failed to submit the returns for the year 2018 up-to the year 2021. As a result by the order dated 07.12.2021 under reference no. ZA1812210060184 issued by the Assistant Commissioner of State Tax, Guwahati, the GST registration of the petitioner was cancelled. The petitioner invoked the provisions of Section 107 of the Assam Goods and Services Tax Act, 2017 (in short, the AGST Act, 2017) seeking interference with the order of cancellation dated 07.12.2021. 3. By the order impugned, the appeal of the petitioner under Section 107 of the AGST Act, 2017 was rejected by the Joint Commissioner of State Taxes (Appeals), Guwahati by the order dated 09.09.2022 on t....

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