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GAHC010069322026

2026:GAU-AS:5069

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

Case No. : WP(C)/1978/2026

SAKIL ZAMAN SON OF HABIL ALI RESIDENT OF VILLAGE PAKABANGIP PARA, P.O.

BORDULGURI, P.S. SIPAJHAR, DISTRICT DARRANG, ASSAM 784145

VERSUS

THE UNION OF INDIA AND 2 ORS REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM NO. 66A,

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 JURISDICTION OFFICER/SUPERINTENDENT CENTRAL GOODS AND SERVICE TAX

NATUNPARA SANTOSHI MAA ROAD MANGALDOI KOWAR PARA

ASSAM 784125 MANGALDAI RANGE ASSA

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

Advocates for the petitioner(s) : Mr. RS Mishra

Advocates for the respondent(s) : Mr. SC Keyal

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)

Heard Mr. RS Mishra, the learned counsel appearing on behalf of the petitioner. I have also heard Mr. SC Keyal, the learned counsel who appears on

behalf of the respondent Nos.2 & 3.

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’). The petitioner, thereupon, filed an application seeking revocation of the cancellation of the registration, however, the same was not allowed by the GST Portal as the time limit prescribed for filing of revocation application had elapsed. It is under such circumstances the petitioner has,

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therefore, approached this Court by filing the instant writ petition.

3. The materials on record reveal that the petitioner herein is engaged in the business of trading of hardware goods under the name and style of ‘Sakil Enterprise’ and 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.18ADHPZ3234H1Z8.

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 16.12.2024 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

16.12.2024.

5. It is the case of the petitioner that at the relevant point of time the petitioner was facing severe financial difficulties in running his business and further the show cause notice which was uploaded in the GST Portal skipped the notice of the petitioner and as such there was delay in filing the reply to the show cause notice as well as attend the hearing within the stipulated period.

Consequently, the GST registration of the petitioner was cancelled.

6. The record also reveals that the petitioner thereafter had sought for revocation of the cancellation of the registration by filing an application, which was, however, denied stating that the ‘timeline of 270 days from the date of cancellation order provided to taxpayer to file Application for Revocation of Cancellation is expired’. In this regard, this Court finds it very pertinent to take

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note of that the issue involved in the instant proceedings is no longer res integra, taking into account that this Court had already dealt with similar issues in the case of Motaleb Bhuyan Vs. The State Of Assam And Ors, reported

in 2025 SCC OnLine SC 1429.

7. It is the opinion of this Court that similar directions which