GAHC010283182025 2025:GAU-AS:17634

THE GAUHATI HIGH COURT

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

Case No. : WP(C)/7342/2025

SHRI PANKAJ MOHAN

S/O- KUKHESWAR MOHAN,

R/O- NAMRUP THERMAL, P.O- NTPS,

DIST- DIBRUGARH, ASSAM, PIN-786622,

VERSUS

THE UNION OF INDIA

REPRESENTED BY THE SECRETARY TO THEBRGOVERNMENT OF INDIA,

MINISTRY OFBRFINANCE, DEPARTMENT OF REVENUE,ROOM NO.66A,

NORTH BLOCK, NEWBRDELHI-110001.

2:THE PRINCIPAL COMMISSIONER

CENTRAL GOODS AND SERVICE TAX

CENTRAL EXCISE AND CUSTOMS

5TH FLOOR

GST BHAWAN KEDAR ROAD MACHKHOWA GUWAHATI-01

3:THE SUPERINTENDENT

CENTRAL GOODS AND SERVICE TAX

NAHARKATIA RANGE ASSA

Advocate for the Petitioner : MR. R S MISHRA, MS. M DEY,MS B SARMA

Advocate for the Respondent : DY.S.G.I., SC, GST

BEFORE HONOURABLE MR. JUSTICE KARDAK ETE

ORDER

Date : 18.12.2025 Heard Ms. B. Sarma, learned counsel for the petitioner. Also heard Mr. A.

Jain, learned counsel appearing on behalf of Mr. S. C. Keyal, learned counsel for the respondents.

2. Challenge made in this writ petition is to the communication/order dated 04.03.2025, passed by the Superintendent of GST, Naharkatia Range, whereby the GST registration of the petitioner has been cancelled.

3. Having considered that similar matter has been disposed of by this Court and as agreed to by the learned counsel for the parties, this writ petition is taken up for disposal at the motion stage.

4. The petitioner is engaged in the business of execution of work contract in the name and style of M/S Mohan Electromech, a proprietorship firm. The petitioner is a registered assessee under the provisions of Central Goods and Service Tax Act, 2017 and the Assam Goods & Services Tax Act, 2017 bearing GST Registration No. 18BFUPM1376K1ZP.

5. The petitioner claims that he had been complying with the provisions of the relevant Acts and Rules by discharging his tax liabilities as and when due.

6. Due to non-filing of GST Returns for a continuous period of 6 (six) months, the petitioner was served with a Show Cause Notice dated 07.10.2024, whereby the petitioner was directed to furnish the reply within 30 (thirty) days from the date of notice and to appear for personal hearing. By the said Show Cause Notice, the GST registration of the petitioner was suspended with effect from 07.10.2024 and subsequently cancelled vide the impugned order dated

04.03.2025.

7. It is the contention of the petitioner that he is not much conversant with the provisions of GST online portal and during the relevant period of time, there was a miscommunication between the petitioner and his tax consultant, for which he could not access the GST portal for few weeks. When the petitioner received the Show Cause Notice, the time for filing reply and availing personal hearing was already over. The petitioner has updated his GST Returns up to October-December, 2024, as permitted by the GST portal, and is desirous to continue with his business account.

8. Ms. B. Sarma, learned counsel for the petitioner, submits that although the petitioner intended to file necessary application seeking revocation of the cancellation of his GST registration, the same could not be filed as the limitation prescribed for filing of revocation application had already elapsed. She submits that the order of cancellation of registration vide the impugned communication/order dated 04.03.2024 is not sustainable in view of the fact that the petitioner has complied with all the requirements by updating all returns, although quarterly, upto October to December, 2024. Therefore, the cancellation of registration may be directed to be revoked.

9. Mr. A. Jain, learned counsel appearing for the respondents, fairly submits that in view of the order passed by this Court in the similar matter, he would have no objection if the similar relief is granted to the petitioner.

10. I have considered the submission of learned counsel for the parties and also perused the order dated 26.11.2025 passed by this Court.

11. This Court having considered the case of Dhirgha