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REDOLENCE TEA INDUSTRIES vs. THE UNION OF INDIA & OTHERS
(Gauhati High Court)

Hon'ble Judges:

SOUMITRA SAIKIA
Pet. Counsel
A.k. Gupta
Res. Counsel
S.g.i.

Petitioner / Applicant

REDOLENCE TEA INDUSTRIES
Respondent THE UNION OF INDIA & OTHERS
Court Gauhati High Court
State

Assam

Date Feb 3, 2023
Order No.

WP(C)/574/2023

Citation

2023(2) TAXREPLY 7164
Original Order
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ORDER

ORDER Heard Mr. R. S. Mishra, learned counsel for the petitioner. Also heard Mr. S. C. Keyal, learned standing counsel for the GST. 2. This writ petition is filed impugning the order dated 08.04.2022 respondent No. 5, namely, the Superintendent, Central Goods and Service Tax, Doomdooma, District- Tinsukia, Assam whereby the GST registration of the petitioner was cancelled in terms of the provisions of Section 29 of the Central Goods and Services Tax Act, 2017. 3. The petitioner is engaged in the business of manufacturing of Tea having its factory situated at Khaloi Gaon, P.O.- Saikhowaghat, Dholla in the District of Tinsukia, Assam. It is submitted that because of COVID-19 Pandemic, the business of the petitioner suffered severely and the petitioner sustained huge financial losses. It is submitted that owing to the aforesaid reasons the petitioner defaulted in complying with the provisions of the CGST Act, therefore, the petitioner failed to file the statutory returns. I....

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