GAHC010275322025 2026:GAU-AS:2140 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)

Case No. : WP(C)/158/2026 M/S J. N. ENTERPRISE AND 2 ORS REPRESENTED BY ITS PARTNER SRI JOHIRUL ISLAM, ADDRESS-

BHAOURI BHITHA, CHHAYGAON, HATISHOLA, UTTAR PBHAOURI BHITHA, KAMRUP, ASSAM, PIN- 781137.

2: JOHIRUL ISLAM S/O- SAMSUL HAQUE R/O- VILL.- HATISHILA GAON BHAOURI BHITHA CHHAYGAON DIST. KAMRUP ASSAM PIN- 781136.

3: SMT. NURJAHAN AHMED W/O- JOHIRUL ISLAM R/O- VILL.- HATISHILA GAON BHAOURI BHITHA CHHAYGAON DIST. KAMRUP ASSAM PIN- 781136 VERSUS THE STATE OF ASSAM AND 2 ORS REPRESENTED BY THE COMMISSIONER AND SECY. TO THE GOVT. OF ASSAM, FINANCE AND TAXATION DEPTT., JANATA BHAWAN, DISPUR, GUWAHATI- 6, ASSAM.

2:THE COMMISSIONER OF STATE TAX ASSAM KAR BHAWAN G.S. ROAD DISPUR GUWAHATI-781006.

3:THE ASSISTANT COMMISSIONER OF STATE TAX GUWAHATI ZONE-A GUWAHATI DIVISION GANESHGURI KAMRUP METRO ASSAM-781005 BEFORE HONOURABLE MR. JUSTICE DEVASHIS BARUAH For the Petitioner(s) : Mr. S. Dey, Advocate For the Respondent(s) : Mr. B. Gogoi, Addl. A.G.

Date on which judgment was reserved : NA Date of pronouncement of judgment : 13.02.2026 Whether the pronouncement is of the Operative part of the judgment? : NA Whether the full judgment has been pronounced? : Yes

JUDGMENT AND ORDER (ORAL)

Heard Mr. S. Dey, the learned counsel appearing on behalf of the petitioners. I have also heard Mr. B. Gogoi, the learned Additional Advocate General, Assam appearing on behalf of the respondents.

2. The petitioners herein have filed the instant writ petition challenging the order dated 06.03.2024 passed by the Assistant Commissioner of State Tax, Guwahati whereby the petitioners’ registration was cancelled. The brief facts which led to the filing of the instant writ petition are narrated herein under.

3. The petitioner No. 1 is a partnership concern consisting of two partners i.e. the petitioner Nos. 2 and 3. For the purpose of carrying on the business, the petitioners were registered under the Central Goods and Services Tax Act, 2017 and were issued a registration number bearing 18AATFJ2546F1Z2.

4. It is the case of the petitioners herein that the Assistant Commissioner of State Tax, Guwahati i.e. the respondent No.3 issued a show cause notice for cancellation of the registration in Form GST REG-17 dated 27.06.2023 to the petitioners in the portal. It was further mentioned in the said show cause notice that the registration of the petitioners stood suspended w.e.f. 27.06.2023. As the said notice was only put in the portal, it escaped the attention of the petitioners and accordingly, the petitioners did not file any reply. On 06.03.2024, the respondent No.3 cancelled the registration on the ground of violating Rule 21(d) of the Central Goods and Services Tax Rules, 2017 (person violates the provision of Rule 10A (Bank details). The cancellation of the registration was given effect from 06.03.2024. 5. It is the further case of the petitioners that in September 2025, when they sought to make their business functional, they checked the status of their GST registration and consulted their Tax Adviser. Upon verification of the GST Web Portal, it was found that the petitioners’ GST registration had been cancelled. The petitioners thereafter sought to prefer an appeal against the cancellation of their GST registration; however, the prescribed period of three months for filing the appeal, as well as the additional condonable period of one month, had already expired. Similarly, the limitation period for filing an application for revocation of the order cancelling the GST registration had also expired. It is under such circumstances that the instant writ petition has been filed.

6. At this stage, this Court finds it pertinent to take note of the show cause notice dated 27.06.2023, whereby the petitioners were granted seven (7) days’ time from the date of service of the said notice to furnish their reply. However, in the opinion of this Court, the said show