Amesh Basumatary vs The Union Of India And 3 Ors
2023 Latest Caselaw 292 Gua

                                                                   Page No.# 1/3

GAHC010013452023




                              THE GAUHATI HIGH COURT
   (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)

                                 Case No. : WP(C)/365/2023

            AMESH BASUMATARY
            S/O- SRI KABENDRA BASUMATARY, PROPRIETOR OF M/S BASUMATARY E
            HERO, HAVING ITS OFFICE AT BEJGURI, SOMKONG, DHEMAJI, ASSAM,
            PIN- 787061



            VERSUS

            THE UNION OF INDIA AND 3 ORS
            REP. BY THE SECRETARY TO THE GOVT OF INDIA, MIN OF FINANCE
            DEPTT OF REVENUE, NORTH BLOCK, NEW DELHI

            2:THE COMMISSIONER CGST AND CENTRAL EXCISE
             GST BHAWAN
             KEDAR ROAD
             GUWAHATI- 781001
            ASSAM

            3:THE ADDITIONAL COMMISSIONER (APPEALS) CGST
             CENTRAL EXCISE AND CUSTOMS
             GST BHAWAN
             KEDAR ROAD
             GUWAHATI- 781001
            ASSAM

            4:THE SUPERINTENDENT OF CENTRAL TAXES
             DHEMAJI-2
             NORTH LAKHIMPUR RANGE
            TEZPUR DIVISION
            ASSA

Advocate for the Petitioner   : MR A NATH
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Advocate for the Respondent : DY.S.G.I.




                                   BEFORE
                    HONOURABLE MR. JUSTICE SOUMITRA SAIKIA

                                          ORDER

Date : -25.01.2023 Heard Mr. A. Todi, learned counsel for the petitioner, who submits that the petitioner is aggrieved by the cancellation of GST registration by the respondent authorities. It is submitted that against such cancellation, an appeal was preferred before the appellate authority i.e. Additional Commissioner (Appeals) CGST, Guwahati, which also came to be rejected vide order dated 16.01.2023 on the ground of limitation.

Under the circumstances, the petitioner claims that there is no other alternative remedy and therefore he has approached this Court.

It is submitted by the learned counsel for the petitioner that the provision for extension of delay in filing is prescribed under the Act and the authorities did not take adequate notice of the said provision. It is further submitted that the petitioner has in the meantime filed its returns and which have been duly accepted by the authority. Although the returns have been filed the assessments thereto has not yet been completed.

Mr. S. C. Keyal, learned Standing counsel GST submits that certain orders have been passed by the Co-Ordinate Benches of this Court disposing of similar matters. Copies of which he had like to be placed before the Court. He further Page No.# 3/3

submits one circular has also been issued by the GST department in connection with the issue, he, therefore seeks a short date to present the same before this Court.

At the prayer of the learned Standing counsel, GST, let the matter be listed again on Monday i.e on 30.01.2023 permitting him to produce the Judgments and orders passed by Co-Ordinate Bench of this Court as well as the Circular issued by the GST in connection with the issue and for further consideration of the matter.

List accordingly.

JUDGE

Comparing Assistant