GAHC040005202026 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)

(ITANAGAR BENCH)

Case No. : WP(C)/164/2026 Sonu Ahuja Son of Kailash Chander Ahuja, resident of D 1040, New Friends Colony, Kalka Ji, PO and PS New Friends Colony, South Delhi District, Delhi 110025 VERSUS The State of AP and 2 Ors represented by the Commissioner and Secretary, Govt of Arunachal Pradesh, Department of Tax and Excise, Itanagar, Arunachal Pradesh.

2:The Commissioner (Tax and Excise)

Age: 0 Occupation :

Kar Bhawan Itanagar Arunachal Pradesh 791111

3:The Jurisdiction Officer/ Superintendent Age: 0 Occupation :

Good and Service Tax Bhalukpong Division Bhalukpong Range Itanagar Commissionerate Arunachal Pradesh Advocate for the Petitioner : Kemo Lollen, Geli Taye,Maryum Sora,B Sharma,Ravi Shankar Mishra Advocate for the Respondent : Tania Kipa, SC Central Excise and Customs BEFORE HONOURABLE MR. JUSTICE KARDAK ETE

ORDER

Date : 10-04-2026 Heard Mr. R. S. Mishra and Mr. K. Lollen, learned counsels for the petitioner.

Also heard Mr. T. Kipa, learned Standing Counsel, Central Excise and Customs, for the respondents.

2. Being aggrieved by the cancellation of the GST registration bearing No. 12AAHPA4001C1ZY of the petitioner by an order No. ZA120424001001R, dated 20.04.2024, passed by the Superintendent, Goods and Service Tax, Bhalukpong Division, this writ petition has been filed.

3. As a similar issue has already been decided by this Court and as agreed to by the learned counsels for the parties, this writ petition is considered and disposed of at the motion stage itself.

4. The petitioner is engaged in the business of execution of Works Contract Services under the name and style of M/s KCA Infrastructure, a proprietorship firm having its registered office at Patel Engineering Ltd., Kimi, West Kameng, Arunachal Pradesh and is an assessee duly registered under the Central Goods and Services Tax Act, 2017 and The Arunachal Pradesh Goods & Services Tax, 2017.

5. It is the contention of the petitioner that due to non-filing of GST return for a continuous period of 6 (six) months, on account of the fault of his Tax Consultant, he was served with a Show-Cause Notice dated 07.12.2023, whereby the petitioner was asked to furnish a reply within 30 days and to appear on 03.01.2024, failing which the matter would be decided ex-parte. While issuing the Show-Cause Notice, the GST registration of the petitioner was suspended w.e.f. 07.12.2023 and subsequently, on 20.04.2024, the GST registration was cancelled without assigning any reason.

6. Mr. R. S. Mishra, learned counsel for the petitioner, submits that the petitioner has defaulted due to the negligence on the part of the Tax Consultant who had never informed about the non-compliance of the provisions of CGST/AGST Act. He submits that the petitioner again tried to file the necessary application seeking revocation of GST cancellation, however same could not be filed as the time limit prescribed for filing of application for revocation had elapsed. He submits that the petitioner has updated his GST returns up to April, 2024.

7. Mr. Mishra, learned counsel submits that the petitioner is ready and willing to comply with all the formalities as per proviso to Sub-Rule (4) of Rule 22 of the CGST Rule, 2017.

8. By relying on the judgment and order, dated 17.10.2025, passed in the case of Dhirghat Hardware Stores & Anr. Vs. Union of India & 3 Ors., in WP(C) No. 5944/2025, Mr. Mishra, learned counsel submits that this Court had allowed the writ petition in a similar matter and therefore, prays for the grant of similar relief to the present petitioner.

9. Mr. T. Kipa, learned Standing Counsel, Central Excise and Customs, fairly submits that the case of Dhirghat Hardware Stores (supra), as relied by the learned counsel for the petitioner, has been rendered on similar facts and law, which would cover the case of the present petitioner.

10. Considered the submissions of the learned counsel for the parties and