2026 (4) TMI 596

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....): Mr. GN Sahewalla, Senior Advocate Mr. M Sahewalla Advocates for the respondent(s): Mr. B Gogoi, Addl.AG, Assam & Standing Counsel Finance and Taxation Dept. Govt. of Assam. JUDGMENT & ORDER (ORAL) Heard Mr. GN Sahewalla, the learned Senior Advocate, assisted by Mr. M Sahewalla, the learned counsel appearing on behalf of the petitioner. I have also heard Mr. B Gogoi, the learned Addl. A....

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....ctors Services and Electricians Services and is represented by its Director Shri Churukanti Ashok Reddy is a registered Assessee under the Central Goods and Service Tax Act, 2017 (for short, 'CGST Act of 2017')/Assam Goods & Services Tax Act, 2017 (for short, 'the AGST Act of 2017). The petitioner has obtained a registration under the CGST Act of 2017 and was provided with the Unique ID bearing GS....

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....3 and the petitioner was granted 30 days time to file the reply as to why the returns were not filed for a continuous period of 6(six) months. However, in the said show cause notice the period of default was not mentioned and within a period of 30 days, the petitioners GST Registration was cancelled without hearing and assigning any reasons except for the fact that the petitioner did not submit an....

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....rections: (i). The order of cancellation of registration dated 14.12.2023 is set aside and quashed. (ii). The petitioner herein is directed to file the returns for the period from the date the petitioner had failed to file the returns till date, within 30 days from the date of the instant order. (iii). The period as stipulated in Section 73(10) of the CGST Act of 2017 sh....