GAHC010022832026 undefined THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)

Case No. : WP(C)/900/2026 M/S MAHENDRA GURUNG A PROPRIETORSHIP FIRM REPRESENTED BY SRI MAHENDRA GURUNG SON OF LATE JANG PRASAD GURUNG, SITUATED AT CHAUL DHOWA GHAT P.O. PATHALI PAM, DISTRICT- LAKHIMPUR- 787056.

VERSUS UNION OF INDIA AND 3 ORS REPRESENTED BY THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM NO. 66- A, NORTH BLOCK, NEW DELHI -110001.

2:THE PRINCIPAL COMMISSIONER OF STATE TAX KAR BHAWAN GANESHGURI DISPUR GUWAHATI ASSAM PIN- 781006.

3:THE SUPERINTENDENT OF TAXES NORTH LAKHIMPUR UNIT NEAR MUNICIPALTY OFFICE LAKHIMPUR- 784161.

4:THE DEPUTY COMMISIONER OF TAXES (A) NAGAON COURT CAMPUS NAGAON- 782001 Advocate for the Petitioner : MR. AMIT GOYAL, MR. A CHOUDHURY Advocate for the Respondent : SC, TAXES, DY.S.G.I.

BEFORE HONOURABLE MR. JUSTICE SANJAY KUMAR MEDHI

ORDER

20.02.2026 Heard Shri A. Goyal, learned counsel for the petitioner and Shri B. Gogoi, learned Standing Counsel, Finance & Taxation for the respondent nos. 2, 3 and 4. Also heard Ms. M. Das, learned counsel appearing on instructions of Shri S.K. Medhi, learned C.G.C. for the Union of India.

2. It is the case of the petitioner that it has been carrying out its proprietorship business under the name & style, “M/S Mahendra Gurung” as the sole proprietor. It 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. 18ARRPG7135Q1ZX. 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.ZA181119015721P, dated 11.11.2019 asking it to furnish reply to the aforesaid notice within a period of 7 (seven) 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 21.11.2019 was passed by the Commercial Tax Officer (Superintendent of Taxes) North Lakhimpur-2 whereby the petitioner’s GST registration has been cancelled for not furnishing returns for a continuous period of 6 (six) or more months.

3. The learned counsel for the petitioner submits that due to non-conversant of online procedure and also for the loss sustained during Covid-19, 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. Thereafter, the petitioner filed appeal seeking revocation of GST cancellation, however, the same was rejected by the Appellate Authority as the time limit prescribed for filing of appeal was elapsed.

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

6. Shri Goyal, 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.

7. As per Section 29(2)(c), an officer, duly empowered, may cancel the GST registration of a person from such date, including any retrospective date, as he deems fit, where any registered person, has not furnished returns for a continuous period of 6 (six) months. Rule 22 of the CGST Rules, 2017 has laid down the procedure for cancellation of the registration. The said Rule is extracted herein below:

“Rule 22 : Cancellation of Registration (1) Where the proper officer has reasons to believe that the registration of a person is liable to be cancelled under Section 29, he shall issue a notice to such