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2025 Supreme(Online)(Gau) 8986

HIGH COURT OF GAUHATI
MR. JUSTICE SANJAY KUMAR MEDHI
RATAN KUMAR HALDER – Appellant
Versus
THE STATE OF ASSAM AND 2 ORS – Respondent


Judgement Key Points

Based on the provided legal document, it appears that the matter involves the cancellation of GST registration due to non-filing of returns for a continuous period of six months, as per the provisions of the CGST Act and Rules. The document discusses the procedural aspects of cancellation, the petitioner’s willingness to comply with pending returns and pay dues, and the process for seeking restoration of the GST registration.

Since your query states that this is an original paperwork, it is important to recognize that the document itself serves as an official record of the proceedings, orders, and legal considerations related to the case. If you are seeking to establish or verify the authenticity and procedural correctness of this original document, it is essential to ensure that it bears the proper signatures, official stamps, and references as per the legal requirements.

If your purpose is to prepare or verify legal submissions, this document can be used as a primary record for referencing the procedural rights, obligations, and remedies available to the petitioner, especially regarding the process for reinstating GST registration by fulfilling the prescribed conditions.

Please specify if you need assistance with drafting, verifying, or analyzing the content further, or if there are particular legal issues related to the document's authenticity or procedural validity that you wish to address.


GAHC010270252025

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THE GAUHATI HIGH COURT

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

Case No. : WP(C)/7019/2025

RATAN KUMAR HALDER

S/O BINOD BIHARI HALDER, R/O NAW PUKHURI ROAD, MILAN PALLY,

TINSUKIA 786125

VERSUS

THE STATE OF ASSAM AND 2 ORS

REPRESENTED BY THE COMMISSIONER AND SECY. OF GOVT. OF ASSAM,

DEPTT. OF FINANCE AND TAXATION, DISPUR, ASSAM.

2:THE PRINCIPAL COMMISSIONER

STATE TAX

KAR BHAWAN

G.S. ROAD

DISPUR

GUWAHATI 781006

3:THE ASSTT. COMMISSIONER

STATE TAX TISUKIA 6

TISUKIA ZONE

ASSAM

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

Advocate for the Respondent : SC, FINANCE AND TAXATION,

BEFORE HONOURABLE MR. JUSTICE SANJAY KUMAR MEDHI

ORDER

17.12.2025 Heard Shri R.S. Mishra, learned counsel for the petitioner and Shri B.

Gogoi, learned counsel appearing for the Finance and Taxation Department, Government of Assam.

2. It is the case of the petitioner that he has been carrying out his proprietorship business under the name & style, “M/S R.K. Trading Co.” as the sole proprietor. He is an Assesee registered under the Central Goods and Services Tax (CGST) Act, 2017/Assam Goods and Services Tax (AGST) Act, 2017 bearing registration No. 18ABIPH03

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