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PADMA THAKURIA vs. THE UNION OF INDIA & OTHERS
(Gauhati High Court)

Hon'ble Judges:

DEVASHIS BARUAH
Pet. Counsel
S Sarma.
Res. Counsel
---

Petitioner / Applicant

PADMA THAKURIA

Respondent THE UNION OF INDIA & OTHERS
Court Gauhati High Court
State

Assam

Date Nov 20, 2024
Order No.

WP(C)/280/2024

Citation

2024(11) TAXREPLY 11714
Original Order
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ORDER

ORDER PER  Heard Mr. S Sarma, the learned counsel appearing on behalf of the petitioner. Mr. SC Keyal, the learned counsel appears on behalf of the respondents. 2. The instant writ petition is filed challenging the order bearing Reference No. ZA1804220044680 dated 06.04.2022 passed by the Respondent No. 4 cancelling the GST Registration of the Petitioner. 3. The facts as could be discerned from a perusal of the writ petition are that the Petitioner herein was granted a registration under the Central Goods and Services Tax Act, 2017 and was issued a certificate on 18.05.2018. It appears that the Petitioner could not file his return as mandated under law. A Show Cause notice was issued on 02.02.2022 by the competent authority asking the Petitioner to Show Cause as to why his registration should not be cancelled for not filing the returns under Section 39 of the Central Goods and Services Tax Act, 2017. In the said Show Cause notice, it was also mentioned that the Regist....

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