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SILCHAR MUNICIPAL BOARD vs. THE UNION OF INDIA AND OTHERS
(Gauhati High Court)

Hon'ble Judges:

MANISH CHOUDHURY
Pet. Counsel
D Sahu
R S Mishra
M Gogoi
Res. Counsel
S S Roy

Petitioner / Applicant

SILCHAR MUNICIPAL BOARD

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

Assam

Date Mar 21, 2025
Order No.

WP(C)/2930/2022

Citation

2025(3) TAXREPLY 12793
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ORDER

ORDER Heard Mr. R.S. Mishra, learned counsel for the petitioner; Mr. S.S. Roy, learned Central Government Counsel for the respondent no. 1; Mr. S.C. Keyal, learned Standing Counsel, CGST for the respondent nos. 2 – 5. 2. Mr. D. Mazumdar, learned Additional Advocate General, Assam who was requested to render assistance in the case by the Order dated 13.05.2022, is also present. 3. Pursuant to a Show Cause Notice dated 16.04.2019 in Form GST REG-17, the registration of the petitioner, Silchar Municipal Board under the Central Goods and Services Tax Act, 2017 came to be cancelled by an Order dated 17.10.2019 by the Proper Officer. The Show Cause Notice dated 16.04.2019 was issued purportedly on the ground that the petitioner Municipal Board did not file returns for a continuous period of six months. 4. This Court taking note of the fact that the petitioner Municipal Board has constitutional duties to discharge the cancellation of its GST Registration would create ....

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