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Date : 25.07.2025
1. Heard Mr. R.S.Mishra, learned counsel for the petitioner and
Mr. S. Chetia, learned Senior Standing counsel for the CGST representing
the respondent No. 2 and Mr. S. S. Roy, learned Government Advocate,
Page No.# 2/6
Assam representing the respondent No. 1.
2. It is the case of the petitioner that she has been carrying out
his business under the name & style, “Borah Brothers”. He is the sole
proprietor and is an Assesee registered under the Central Goods and
Services Tax (CGST) Act, 2017/Assam Goods and Services Tax (AGST)
Act, 2017 bearing registration No. 18AHBPB3973F1ZK. Because of non-
filing of GST returns for a continuous period of six months, the petitioner
was served with a show cause notice bearing reference No.
ZA1812200166207 dated 28.12.2020 asking HIM to furnish reply to the
aforesaid notice within a period of 7 (seven) days from the date of
service of notice and it was mentioned in the aforesaid show cause
notice that if the petitioner fails to furnish a reply within the stipulated
date or fails to appear for personal hearing on the appointed date and
time, the case will be decided ex-parte on the basis of the available
records and on merits. However, no date for personal hearing was ever
notified. Thereafter, the impugned order dated 08.01.2021 was passed
by the Superintendent, CGST, Guwahati-C/Margherita Range, whereby
the petitioner’s GST registration has been cancelled for not furnishing
returns for a continuous period of 6 (six) or more months.
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