TaxTMI 
TaxTMI 
2026 (2) TMI 389
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....ion. 2. This proceeding, under Article 226 of the Constitution of India, is instituted by petitioners seeking following relief(s):- (i) Setting aside and quashing the Show-Cause Notice for Cancellation of Registration, bearing Reference Number: ZA1808210297964, dated 23.08.2021, issued by the Deputy Commissioner of State Tax, Tinsukia Zone, Assam; (ii) Setting aside and quashing the Order for Cancellation of Registration, bearing Reference Number: ZA180921017315O, issued by the Deputy Commissioner of State Tax, Tinsukia Zone, Assam; (iii) Setting aside and quashing the Show-Cause Notice, dated 29.11.2024, issued to the petitioner firm under Section 74 of the Assam Goods & Services Tax Act, 2017, for the financi....
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....kground facts, leading to filing of the present petition is briefly stated as under - "The petitioner No. 1, namely, "M/s N Chetia & Sons Trading" is a partnership firm and the petitioners Nos. 2 & 3 are its partners. The Partnership firm was carrying contract and other supply business in different departments, including MES Govt. department i.e. GARRISON ENGINEER DINJAN on the strength of orders issued from time to time. The Assessee firm has its registered office at Gobindapur, Panitola, Tinsukia, Assam, PIN: 786183, and the firm holds GST registration under the Assam Goods and Services Tax Act, 2017 bearing Registration No.- 18AAHFN2023R2ZW. The GST registration of the petitioner firm was cancelled in 2021, after issuin....
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....petitioners have failed to furnish the returns, including the late fee, interest, restriction on ITC, continuously for six months for which the state tax authority had cancelled the GSTIN, under Section 29(2), which permits such cancellation of the GSTIN. And before such cancellation notices were served upon them. And there is no question of violation of the principles of natural justice as on receipt of notice, the petitioner firm has failed to file return and pay the tax under Section 83 of the AGST Act, 2017. Thereafter, the bank account of the petitioner firm was attached and that the tax payer cannot claim protection under Section 19(1)(g) of the Constitution of India, while simultaneously ignoring statutory obligations. It is al....
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.... clear the outstanding amount unless the ban accounts are defreeze. It is also stated that serious hardship is caused to the petitioner firm and some urgent works, such as operation of A/C Plant, including the Central Air Conditioning at Military Hospital, Dinjan, could not be made by the petitioner firm which resulted in disruption of Operation Theatre (OT) and Intensive Care Unit (ICU) at the said Hospital. 6. Mr. Barthakur, learned counsel for the petitioners submits that the petitioners are willing to file the return and to clear the tax liability, but the same could not be done as the GST registration of the petitioner firm has been cancelled and the bank accounts of the petitioner firm were attached and unless, the bank accounts....
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....adjusted against the liability. 8. Mr. Chowdhury submits that he has no objection in the event of granting two week's time and granting liberty to the petitioners to approach the respondent authorities by filing application for revocation of the GST cancellation order and for allowing them to file return and to file an application under Section 80 of the CGST Act, 2017 and that if the petitioners have already made some payment, the same has to be adjusted against the liability. 9. At this stage Mr. Borthakur submits that the petitioners may be granted liberty to file an application under Section 80 of the Central Goods & Services Act, 2017 and they may also be granted liberty to file an application for revocation of the cancellati....