Cancellation of GST registration set aside; file outstanding returns within 30 days and recovery period computed from judgment.

Challenge to cancellation of GST registration for failure to furnish returns resulted in the cancellation order being set aside. The petitioner is directed to file returns for the period from 15.07.2023 to date within 30 days (already-filed returns need not be refiled). Recovery limitation under the central GST provision for delayed assessment/recovery is to be computed from the date of this judgment, except that the financial year 2025-26 will be computed under the separate annual assessment rule. Petitioner remains liable for tax, penalty, interest and late fees; precedent in Motaleb Bhuyan applied.

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Issues: (i) Whether the order dated 11.09.2024 cancelling the petitioner's GST registration (on account of failure to furnish returns) is liable to be set aside and what reliefs/directions, if any, should follow including the period for filing returns and computation of statutory period for recovery under relevant provisions.

Analysis: The petition challenges cancellation of registration effected on 11.09.2024 for failure to furnish returns. The petitioner filed returns subsequently for relevant months and sought revocation under Section 30 of the Assam Goods and Services Tax Act, 2017 but the authority did not act. The Court found the facts analogous to the decision in Motaleb Bhuyan Vs. The State Of Assam And Ors. and applied that precedent. The Court considered statutory provisions governing revocation and computation of recovery periods, namely Section 30 of the Assam Goods and Services Tax Act, 2017, Section 73(10) of the Central Goods and Services Tax Act, 2017 and Section 44 of the Central Goods and Services Tax Act, 2017 for the financial year 2025-26, and balanced the entitlement to administrative relief with the statutory obligation to pay tax, penalty, interest and late fees.

Conclusion: The order of cancellation dated 11.09.2024 is set aside. The petitioner is directed to file returns for the period from 15.07.2023 till date within 30 days (if already filed, no need to file again). The period under Section 73(10) of the Central Goods and Services Tax Act, 2017 shall be computed from the date of this judgment, except for the financial year 2025-26 which shall be computed as per Section 44 of the Central Goods and Services Tax Act, 2017. The petitioner remains liable to pay arrears including tax, penalty, interest and late fees. The relief is in favour of the petitioner.

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