GAHC010037292026 undefined THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)

Case No. : WP(C)/1056/2026 SRI PRATIK RAJ GAUTAM S/O LATE SURRYA KR. BHAGAWATI, HOUSE NO. 188, SIX-MILE, SASAL ROAD, NEAR NAGALAND HOUSE, KHANPARA, AROOHI PATH, KAMRUP(M), ASSAM VERSUS THE UNION OF INDIA AND 3 ORS REPRESENTED BY THE SECRETARY OF GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM NO. 66, NORTH BLOCK, NEW DELHI-110001..

2:THE PRINCIPAL COMMISSIONER CENTRAL GOODS AND SERVICE TAX CENTRAL EXCISE AND CUSTOMS

5TH FLOOR GST BHAWAN KEDAR ROAD MACHKHOWA GUWAHATI- 781001

3:THE ADDITIONAL COMMISSIONER (APPEALS)

CGST C. EX AND CUSTOMS

3RD FLOOR GST BHAWAN KEDAR ROAD MACHKHOWA GUWAHATI-781001 ASSAM

4:THE SUPERINTENDENT CENTRAL GOODS AND SERVICE TAX RANGE-II GUWAHATI ASSA B E F O R E HON’BLE MR. JUSTICE SANJAY KUMAR MEDHI Advocate for the petitioner : Shri R.S. Mishra, Advocate Advocates for the respondents : Shri S.C. Keyal, Sr. Standing Counsel, CGST;

Shri S.K. Medhi, CGC.

assisted by Ms. M. Das.

Date of hearing and judgment : 25.02.2026.

JUDGMENT & ORDER (Oral)

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

Keyal, learned Senior Standing Counsel, CGST for the respondent nos.2 to 4. Ms. M. Das, learned counsel is present for the Union of India on behalf of Shri S.K. Medhi, learned CGC.

2. It is the case of the petitioner that the petitioner has been carrying out his business under the name & style, “M/S Gautam Enterprise”. He is the sole proprietor and is an assessee registered under the Central Goods and Services Tax (CGST) Act, 2017/Assam Goods and Services Tax (AGST) Act, 2017bearing registration No. 18APUPG1878B2ZM. Because 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. ZA180424006177P dated 05.04.2024 asking him to furnish reply to the aforesaid notice within a period of 30 (thirty) days from the date of service of noticeand to appear for personal hearing on 03.05.2024 at 11.00. It was also mentioned that if he 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 13.05.2024 was passed by the Superintendent, Range-II-C, Guwahati, Assam, whereby the petitioner’s GST registration has beencancelled without assigning any reason.

3. The petitioner contended that due to financial hardships in business, he was neither able to file return nor could visit the GST portal and therebycould not submit any reply to the said show cause notice. It is further contended that when the petitioner came across the said notice, the time for filing reply was already over and order had also been uploaded in the portal. Though the petitioner preferred appeal, the same was dismissed vide order dated

19.02.2026.

4. The petitioner further contended that hehas updated all pending returns upto the month of April, 2024 as allowed by the GST portal and while updating returns, the petitioner has also discharged all GST dues along with late fees and interest.

5. Thereafter, he had 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 cancellationorder provided to taxpayer to file application for revocation of cancellation is expired.” 6. Being aggrieved, the petitionerhas approached this Court by filing the present writ petition.

7. Shri Mishra, learned counsel for the petitioner has submitted that the petitioneris 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. On the other hand, Shri Keyal, the learned Senior Standing Counsel has op