Sambhu Das v. Commercial Tax Officer and 4 Ors

ORDER

02.08.2023 The present writ petition has been filed challenging the order for cancellation of Registration dated 27.08.2019 passed by the Commercial Tax Officer, (Superintendent of Taxes), Guwahati -B.

¶2From a perusal of the said impugned order for cancellation of Registration, it transpires that the Petitioner was issued a show cause notice dated

27.08.2019 and a reply was filed on 28.08.2019. Pursuant thereto, the Commercial Tax Officer, (Superintendent of Taxes), Guwahati -B having examined the reply cancelled the Registration on the ground that the Petitioner herein who is the proprietor of M/S Vaishno Trading had given a statement in writing on 04.09.2019 to the effect that he does not know anything about the business transactions of the said firm i.e. M/S Vaishno Trading. In the said statement, he had also mentioned that one person namely Sashi Chowdhury had used his Pan Card and some other documents and was running the business activities in the name and style as M/S Vaishno Trading. It was further stated that the said trading so done was unlawful and with a fraudulent intention. Further to that, it was mentioned that the said firm have not paid all the due taxes and therefore the registration was cancelled to restrict further business activities and to prevent evasion of Government revenue. Page No.# 3/4

¶3From a perusal of the writ petition, it has been stated that the said order of cancellation of the Registration was done without affording an opportunity to the Petitioner and further stated that the facts were not taken into account in the proper perspective. At this stage, this Court finds it relevant to take note of the order dated 03.03.2012 passed in an Interlocutory Application which was registered and numbered as I.A. (Civil) No. 794/2021. This Court had vacated the interim order dated 14.02.2020 by taking into account that the impugned order of cancellation was preceded by a stage when an opportunity was granted to the Petitioner.

¶4Mr. B. Choudhury, the learned counsel appearing on behalf of the Finance and Taxation Department of the Government Assam submitted that Section 107 of the Central Goods and Service Tax Act, 2017 provides an adequate and effective remedy to the Petitioner to assail the order for cancellation of the Registration. He further submitted that whether the facts on the basis of which the order for cancellation of Registration was passed were taken in the proper perspective or not would require an adjudication on the question of facts and as such it would be the Appellate Authority under Section 107 of CGST Act, 2017 would be the proper forum.

¶5Upon hearing the learned counsel appearing for the Finance and Taxation Department of the Government Assam and also upon perusal of the materials on record, this Court is of the opinion that the order of cancellation of Registration was preceded with an opportunity of hearing which is apparent from a perusal of the impugned order for cancellation of the Registration itself inasmuch as in the impugned order, it mentioned that the show cause notice dated 27.08.2019 was issued to which the Petitioner had submitted a reply on

28.08.2019. Further to that, if the Petitioner had disputes with regard to the Page No.# 4/4 facts recorded in the said order, it is the opinion of this Court, the same ought to have been done before the Appellate Authority under Section 107 of the Central Goods and Service Tax Act, 2017.

¶6In that view of the matter, this Court does not find any merits in the instant writ petition for which the petition stands dismissed.

JUDGE Comparing Assistant

PageoNo.#o1/4 GAHC010033372020 ooooooo ooooooooooooooo ooooooooooooooooTHEoGAUHATIoHIGHoCOURTo (HIGHoCOURToOFoASSAM,oNAGALAND,oMIZORAMoANDoARUNACHALoPRADESH)o CaseoNo.o:oWP(C)/985/2020o SAMBHUoDASo PROPoOFoM/SoVAISHNOoTRADING,oHAVINGoHISoOFFICEoAToKEDARoROAD,o NEARoHOTELoRITURAJ,oGUWAHATI,oKAMRUP(M),oASSAM,oPIN-o781001 VERSUSo COMMERCIALoTAXoOFFICERoANDo4oORSo (SUPDToOFoTAXES),oNEWoKARoBHAVAN,oGUWAHATIoUNIToB-8,oDISPUR-o 781006,oASSAM 2:COMMISSIONERoOFoSTATEoTAX oASSAMoHAVINGoHISoOFFICEoAToNEWoKARoBHAVAN oGUWAHATIoUNIToB-8 oDISPUR-o781006 oASSAM 3:THEoSTATEoOFoASSAM oREP.oBYoTHEoSECRETARY oFINANCEoDEPTT oASSAMoSECRETARIAT oDISPUR-o781006 4:PRINCIPALoCOMMISSIONERoOFoCENTRALoGST oASSAM oHAVINGoHISoOFFICEoAToGST oMACHKHOWA oNEARoAToROADoFLYOVER oGUWAHATI-o781001 5:SASHIoCHOWDHURY oHAVINGoHISoOFFICEoATo159oRABINDRAoSARANI o5THoFLOOR Page No.# 2/4 KOLKATA- 700007 WEST BENGA For the Petitioner : None appears For the Respondents : Mr. B. Choudhury, Advocate. BEFORE HONOURABLE MR. JUSTICE DEVASHIS BARUAH