GAHC010254912025

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THE GAUHATI HIGH COURT

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

Case No. : WP(C)/6502/2025

M/S BARLUIT ORGANIC FARMERS PRODUCER COMPANY LIMITED A CO. REGISTERED UNDER THE COMPANIES ACT 2013 HAVING ITS

REGISTERED OFFICE AT VILL. ELENGDAL, P.O. JANIGOG, P.S. AND DIST. NALBARI, ASSAM 781334, AND REPRESENTED BY ONE OF A DIRECTOR

SRI DWIPEN CH. BAISHYA.

VERSUS

THE UNION OF INDIA AND 3 ORS

REPRESENTED BY THE SECRETARY OFGOVERNMENT OF INDIA,

MINISTRY OFFINANCE NEW DELHI-110001.

2:THE PRINCIPAL COMMISSIONER

CENTRAL GOODS AND SERVICE TAX

CENTRAL EXCISE AND CUSTOMS

5TH FLOOR GST BHWAN

KEDAR ROAD MACHKHOWA

GUWAHATI 781001

3:THE ADDL. COMMISSIONER (APPEALS)

CGST

C/EX AND CUSTOMS GUWAHATI 01

ASSAM.

4:THE SUPERINTENDENT / JURISDICTIONAL OFFICER

CENTRAL GOODS AND SERVICE TAX

NALBARI RANGE

ASSAM

Advocate for the Petitioner : MR. A K GUPTA, MS B SARMA,MR. R S MISHRA Advocate for the Respondent : DY.S.G.I., SC, GST BEFORE HONOURABLE MR. JUSTICE SANJAY KUMAR MEDHI

ORDER

10.12.2025 Heard Ms. B. Sarma, learned counsel for the petitioner and Shri K. Jain learned counsel on behalf of Shri SC Keyal, learned Senior Standing Counsel, CGST appearing for the respondents.

2. It is the case of the petitioner that the petitioner is a Private Limited Company and an assessee registered under the Central Goods and Services Tax (CGST) Act, 2017/Assam Goods and Services Tax (AGST) Act, 2017 bearing registration No. 18AALCB3755H1ZF. On the reason of non-filing of GST returns for a continuous period of six months, the petitioner was served with a show cause notice bearing reference No. ZA181024006040F dated 18.10.2024 asking him to furnish reply to the aforesaid notice within a period of 30 (thirty) days from the date of service of notice and it was mentioned in the aforesaid show cause notice that if the petitioner fails to furnish a reply within the stipulated date or fails to appear for personal hearing on the appointed date and time, the case will be decided ex-parte on the basis of the available records and on merits. Thereafter, the impugned order dated 05.12.2024 was passed by the Superintendent, CGST Range, Nalbari Range whereby the petitioner’s GST registration has been cancelled.

3. The learned counsel for the petitioner submits that the petitioner was not much conversant with GST portal and there was miss-communication with GST consultant and for that reason, the petitioner could not concentrate in his business and as such, he could not visit the GST portal and accordingly could not submit any reply to the said show cause notice in time. It is further contended that when the petitioner came across the said notice, the time for filing reply and attending the hearing was already over and order had also been uploaded in the portal.

4. The petitioner further contends that the petitioner has updated all his pending returns up to the month of September, 2024 as allowed by the GST portal and while updating his returns, the petitioner has also discharged all its GST dues along with late fees and interest.

5. Thereafter, the petitioner tried to file the necessary application seeking revocation of GST cancellation, however, the same could not be filed as the time limit prescribed for filing of revocation application was elapsed and a message was displayed in the screen “timeline of 270 days from the date of cancellation order provided to taxpayer to file application for revocation of cancellation is expired.” Though the petitioner preferred appeal against the order dated 13.09.2024 however the same was dismissed as barred by limitation vide order-in-appeal dated

29.11.2025.

6. Being aggrieved, the petitioner has approached this Court by filing the present writ petition.

7. Ms. Sarma, learned counsel for the petitioner has submitted that the petitioner is ready and willing to comply with all the formalities required as per proviso to Sub-

rule (4) of Rule 22 of the CGST Rules, 2017.

8. As per Section 29(2)(c), an officer, duly empowered, may cancel t