##PAGE1##

Page No.# 1/5

GAHC010069222026

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

Case No. : WP(C)/1970/2026

SARDA ECO POWER LTD.

A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956 HAVING ITS REGISTERED OFFICE AT JESMINE RESIDENCY,, HOUSE NO. 26, OPP.

S.B.I. REHABARI BRANCH, SANTI RAM DAS PATH, REHABARI, GUWAHATI- 781008 AND IN THE INSTANT PETITION IS REPRESENTED BY ITS DIRECTOR SHRI CHURUKANTI ASHOK REDDY, SON OF LATE YELLA

REDDY, AGED ABOUT 68 YEARS, RESIDENT OF JASMINE RESIDENCY, HOUSE NO 26, OPP- SBI REHABARI BRANCH,, SANTI RAM DAS PATH,

REHABARI, GUWAHATI- 781008

VERSUS

THE STATE OF ASSAM AND 3 ORS REPRESENTED BY THE COMMISSIONER AND SCERETARY TO THE GOVERNMENT OF ASSAM, FINANCE AND TAXATION DEPARTMENT,

DISPUR, GUWAHATI- 781006, ASSAM

2:THE COMMISSIONER OF TAXES ASSAM KAR BHAWAN

DISPUR GUWAHATI- 781006

ASSAM

3:DEPUTY COMMISSIONER OF TAXES GUWAHATI ZONE-C KAR BHAWAN

G.S.ROAD DISPUR

GUWAHATI- 781006

Page No.# 2/5

4:ASSISTANT COMMISSIONER OF TAXES GUWAHATI UNIT-D NEW KAR BHAWAN G.S.ROAD

DISPUR

GUWAHATI- 78100

B E F O R E HON’BLE MR. JUSTICE DEVASHIS BARUAH

Advocates for the petitioner(s) :Mr. GN Sahewalla, Senior Advocate Mr. M Sahewalla

Advocates for the respondent(s) :Mr. B Gogoi, Addl.AG, Assam &

Standing Counsel Finance and Taxation Dept.

Govt. of Assam

Date on which Judgment is reserved : NA

Date of Pronouncement of Judgment : 06.04.2026

Whether the Pronouncement is of the : NA Operative Part of the Judgment

Whether the Full Judgment has been : Yes Pronounced

JUDGMENT & ORDER(ORAL)

Page No.# 3/5

Heard Mr. GN Sahewalla, the learned Senior Advocate, assisted by Mr. M Sahewalla, the learned counsel appearing on behalf of the petitioner. I have also

heard Mr. B Gogoi, the learned Addl. AG, Assam for the respondents.

2. The petitioner herein is aggrieved by the cancellation of its registration in terms with Section 29 of the Central Goods and Service Tax Act, 2017 (for short, ‘the CGST Act of 2017’). It is the case of the petitioner that the petitioner could not file any application seeking revocation of the cancellation of the registration, within 30 days as prescribed under Section 30 of the Assam Goods and Service Tax Act, 2017. It is under such circumstances the petitioner has, therefore, approached this Court by filing the instant writ petition seeking restoration of its

GST registration.

3. The materials on record reveal that the petitioner herein is a Company registered under the Companies Act, 1956 and is engaged in the business of providing Electrical Contractors Services and Electricians Services and is represented by its Director Shri Churukanti Ashok Reddy is a registered Assessee under the Central Goods and Service Tax Act, 2017 (for short, ‘CGST Act of 2017’)/Assam Goods & Services Tax Act, 2017 (for short, ‘the AGST Act of 2017). The petitioner has obtained a registration under the CGST Act of 2017 and was provided with the Unique ID bearing GST Registration

No.18AALCS1964RIZE.

4. On account of non-submission of the returns, which is required in terms with Section 39 of the CGST Act of 2017 (which the petitioner does not deny in the instant petition), a show cause notice was issued on 13.11.2023 asking the petitioner as to why his registration should not be cancelled. In addition to that, it was also mentioned that his registration shall stand suspended from

13.11.2023.

Page No.# 4/5

5. Mr. GN Sahewala, the learned Senior counsel appearing on behalf of the petitioner submitted that the petitioner was not well conversant with the provisions of GST online portal. It is the case of the petitioner that the petitioner was never granted any opportunity of hearing. It was the respondent No.3 who had issued the show cause notice dated 13.11.2023 and the petitioner was granted 30 days time to file the reply as to why the returns were not filed for a continuous period of 6(six) months. However, in the said show cause notice the period of default was not mentioned and within a period