ORDER

Heard Ms. K. Yamak, learned counsel for the petitioner. Also heard Mr. T. Kipa, learned Standing Counsel, Central Excise and Customs, for the respondents.

2. Having considered that this Court has disposed of similar matters and as agreed to by the learned counsel appearing for the parties, this writ petition is disposed of at the motion stage itself.

3. The petitioner is aggrieved by the order dated 19.02.2020, passed by the Superintendent, CGST, Naharlagun Zone-I, Arunachal Pradesh, whereby the GST Registration, bearing GSTIN No.12BLPPR2744R1ZC, of the petitioner has been cancelled on account of failure to submit returns.

4. The petitioner has been carrying on business through its proprietorship firm under the name of M/S T. Tullong Enterprise, based at Doimukh, Papum Pare District, Arunachal Pradesh, registered under the Goods and Services Tax Act, 2017 and having GST Registration, bearing GSTIN No.12BLPPR2744R1ZC.

5. Having found that the petitioner had failed to file the requisite returns, a Show Cause Notice dated 24.12.2019 was issued by the respondent authority directing the petitioner to show cause as to why the GST Registration should not be cancelled on account of non-filing of returns for a continuous period of six months. Thereafter, vide the impugned order dated 19.02.2020, the GST Registration of the petitioner was cancelled as the petitioner had failed to reply to the said Show Cause Notice.

6. Ms. K. Yamak, learned counsel for the petitioner, submits that the petitioner did not receive the Show Cause Notice dated 24.12.2019 and therefore could not submit a reply. She submits that the petitioner has no intention either to evade payment of tax or to violate the provisions of the GST Act, 2017 and it was only due to lack of familiarity with the GST portal procedures that the petitioner could not file the returns and pay the requisite tax on time. The petitioner has already furnished all the pending returns on 28.01.2019 and is also ready and willing to make full payment of the tax dues along with the applicable interest, late fee and penalty, if any. However, since there was delay in filing the application, the petitioner’s GST Registration could not be restored.

7. Ms. Yamak, learned counsel for the petitioner, by referring to the order dated 29.04.2026, passed by the Co-ordinate Bench of this Court in WP(C) No. 185/2026 (Yamang Siram Vs. The Union of India & 2 Ors.) submits that a similar matter has already been disposed of by this Court and therefore prays for granting similar relief to the petitioner.

8. Mr. T. Kipa, learned Standing Counsel, Central Excise and Customs Department, submits that the petitioner’s GST Registration was cancelled in accordance with the provisions of Central Goods and Services Tax Act, 2017 on account of non-filing of returns for a continuous period of six months. He, however, fairly submits that if the petitioner has already furnished all the pending returns and deposited the applicable tax, interest, late fee and penalty and if the petitioner submits an appropriate application seeking restoration of the GST Registration before the competent authority, the same may be directed to consider by the respondent authorities in accordance with law, as has been done in similar matters disposed of by this Court.

9. Considered the submission of learned counsel for the parties and perused the materials available on record.

10. This Court, vide order dated 19.03.2026, passed in WP(C) No. 108/2026 (Dug Rade vs. Union of India and Others), has considered and disposed of a similar issue as involved in the instant case. The relevant paragraphs are reproduced herein below:-

“7. It appears that vide order dated 31.12.2024 (Annexure-C), the GST registration of the petitioner was cancelled after issuing a Show Cause Notice, dated 07.10.2024 (Annexure-B). It also appears from the Annexures-D and E series of documents enclosed with the petition, that the petitioner has already filed the returns and