Sri Ranjeet Kumar Poddar v. The State of Assam and 3 Ors

ORDER

12.08.2024

Heard Mr. R. S. Mishra, the learned counsel appearing on behalf of the petitioner. Also heard Mr. B Gogoi, the learned Standing Counsel appearing on behalf of the Finance and Taxation Department, Government of Assam.

¶2This Court duly takes note of the fact that on the earlier occasions instruction(s) were sought for and accordingly the matter was fixed today.

¶3The issue involved in the instant writ petition pertains to cancellation of the registration of the petitioner by the Commercial Tax Officer (Superintendent of Taxes) Guwahati-B-5 vide the impugned order dated 28.03.2024.

¶4It is seen that the petitioner was issued a show cause notice on 22.06.2023. In the said show cause notice the allegation for cancellation of the registration of the petitioners was put as Rule 21 (a) person does not conduct any business from the declared place of business. However, it is seen that by the impugned order dated 28.03.2024 the registration was cancelled on the ground of Section 29 (2)(c) of the Central Goods and Services Tax Act, 2017 that the person other Page No.# 3/3 than paying tax under Section 10, failed to furnish returns for the prescribed periods. Taking into account that the ground on which the registration was cancelled was not a ground on which the show cause notice was issued, this Court is of the opinion that the impugned order dated 28.03.2024 by which the registration of the petitioner was cancelled is illegal, arbitrary and violates the principles of natural justice and, accordingly, the impugned order is set aside and quashed.

¶5This Court however makes it very clear that the setting aside of the order dated 28.03.2024 by way of the present order so passed shall not in any manner effect the right of the respondent authorities to take appropriate steps for cancellation by issuing proper show cause notice.

¶6With the above direction(s) and observation(s) the instant writ petition stands disposed of. JUDGE Comparing Assistant

PageoNo.#o1/3 GAHC010160442024 ooooooo ooooooooooooooo ooooooooooooooooTHEoGAUHATIoHIGHoCOURTo (HIGHoCOURToOFoASSAM,oNAGALAND,oMIZORAMoANDoARUNACHALoPRADESH)o CaseoNo.o:oWP(C)/4028/2024o SRIoRANJEEToKUMARoPODDARo SONoOFoBRAHMDEOoPODDAR,oRESIDENToOFoNAWAAPARA,oSUKANTAo PALLY,oKANAIPUR,oNAWAPUR,HOOGLY,oWESToBENGAL-o712234 VERSUSo THEoSTATEoOFoASSAMoANDo3oORSo REPRESENTEDoBYoTHEoCOMMISSIONERoANDoSECRETARYoTOoTHEo GOVERNMENToOFoASSAM,oFINANCEo(TAXATION)oDEPARTMENT,oDISPUR,o GUWAHATI-o06,oKAMRUPo(M),oASSAM 2:THEoPRINCIPALoCOMMISSIONERoOFoSTATEoTAX oASSAM oKARoBHAWAN oG.S.ROAD oDISPUR oGUWAHATI-6 oKAMRUPo(M) oASSAM 3:THEoASSISTANToCOMMISSIONERoOFoSTATEoTAX oKARoBHAWAN GUWAHATI oUNIT-B oGUWAHATI-6 4:THEoCOMMERCIALoTAXoOFFICER o(SUPERINTENDENToOFoTAXES)oKARoBHAWAN oGUWAHATI-B-o oooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooo Page No.# 2/3 Advocate for the petitioner(s): Mr. RS Mishra Advocate for the respondent(s): Mr. B Gogoi Standing Counsel, Finance & Taxation, Department Govt. of Assam B E F O R E HON'BLE MR. JUSTICE DEVASHIS BARUAH