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