HC Allows Revocation of GST Cancellation as Widow Was Unaware of Compliance Post Husband’s Demise

Case Details: Bhagwati Construction vs. State of Gujarat [2025] 173 taxmann.com 601 (Gujarat)

Judiciary and Counsel Details

• Bhargav D. Karia & D.N. Ray, JJ.
• Chetan K Pandya, for the Petitioner.
• Ms Shrunjal Shah, AGP for the Respondent.

Facts of the Case

The petitioner was engaged in the supply of scaffolding and dismantling services and all other ancillary services, and the petitioner was also registered with the GST Department. The department issued a show cause notice proposing cancellation of the GST registration, but no response was filed to the notice for a continuous period of 6 months. Subsequently, the department passed an order cancelling the GST registration. The petitioner, being unaware of the show cause notice and the cancellation order, did not take any action. As an uneducated person, the petitioner was unaware of GST compliance requirements. The cancellation came to the petitioner’s attention only after receiving a communication from one of the recipients of services. Upon learning about the cancellation, the petitioner filed an appeal challenging the order. The petitioner then preferred a delayed appeal, which was rejected on the ground that the appellate authority does not have the power to condone the delay. Aggrieved by the order, the petitioner filed a writ petition before the Gujarat High Court.

High Court Held

The High Court held that it appears that after the demise of the petitioner’s husband, no care was taken to comply with the provisions of the GST Act by the legal heir of the petitioner. No returns were filed, and no response was given to the show cause notice issued by the respondent department. Therefore, the petitioner was permitted to file an application for revocation of cancellation of registration to regularise the GST registration in accordance with the law.