Page No. 1/4 GAHC010077162022 2025:GAU-AS:3311 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/2930/2022 SILCHAR MUNICIPAL BOARD AN AUTHONOMOUS BODY CONSTITUTED UNDER 243Q OF THE CONSTITUTION OF INDIA, REP. BY ITS EXECUTIVE OFFICER MRS. J.R. LALSIM, ACS, HAVING ITS PRINCIPAL OFFICE AT SADARGHAR ROAD, SILCHAR, CACHAR, ASSAM, PIN-788001. VERSUS THE UNION OF INDIA AND 4 ORS THROUGH THE FINANCE SECRETARY, MINISTRY OF FINANCE, GOVT. OF INDIA, NORTH BLOCK, NEW DELHI-110001. 2:THE SUPERINTENDENT CENTRAL GOODS AND SERVICE TAX SILCHAR-II RANGE SILCHAR CACHAR C.R. BUILDING CIRCUIT HOUSE ROAD SILCHAR PIN-788001 ASSAM. 3:THE ASSTT. COMMISSIONER OF CONTRAL GOODS AND SERVICE TAX SILCHAR C.R. BUILDING CIRCUIT HOUSE ROAD SILCHAR PIN-788001 ASSAM. 4:THE PRINCIPAL COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX ASSAM GUWAHATI Page No. 2/4 GST BHAWAN (5TH FLOOR) KEDAR ROAD MACHKHOWA GUWAHATI-781001 ASSAM. 5:THE JOINT/ADDL. COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX ASSAM GUWAHATI GST BHAWAN (5TH FLOOR) KEDAR ROAD MACHKHOWA GUWAHATI-781001 ASSAM Advocate for the Petitioner : MR. D SAHU, MR. R S MISHRA,MS M GOGOI Advocate for the Respondent : ASSTT.S.G.I., MR. S S ROY,SC, GST BEFORE HONOURABLE MR. JUSTICE MANISH CHOUDHURY ORDER Date : 21.03.2025 Heard Mr. R.S. Mishra, learned counsel for the petitioner; Mr. S.S. Roy, learned Central Government Counsel for the respondent no. 1; Mr. S.C. Keyal, learned Standing Counsel, CGST for the respondent nos. 2 – 5. 2. Mr. D. Mazumdar, learned Additional Advocate General, Assam who was requested to render assistance in the case by the Order dated 13.05.2022, is also present. 3. Pursuant to a Show Cause Notice dated 16.04.2019 in Form GST REG-17, the registration of the petitioner, Silchar Municipal Board under the Central Goods and Services Tax Act, 2017 came to be cancelled by an Order dated 17.10.2019 by the Proper Officer. The Show Cause Notice dated 16.04.2019 was issued purportedly on the ground that the Page No. 3/4 petitioner Municipal Board did not file returns for a continuous period of six months. 4. This Court taking note of the fact that the petitioner Municipal Board has constitutional duties to discharge the cancellation of its GST Registration would create hindrance in the process of discharging its constitutional duties. Taking such prima facie view and taking note of the public element associated with the order of cancellation of GST Registration, this Court, by an interim order dated 13.05.2022, had kept the Order dated 17.10.2019 under suspension with a further direction to the petitioner Municipal Board to pay all the required dues under the GST Act. It was further observed in the Order dated 13.05.2022 that the GST Department shall make available all the facilities including opening of the portal, if necessary, during the interregnum and the GST authorities shall inform the petitioner Municipal Board about the required taxes to be paid so as to facilitate the petitioner Municipal Board to make payment of all its dues under the GST Act immediately thereafter. 5. Mr. Mishra has submitted that after the interim order dated 13.05.2022, the petitioner Municipal Board has deposited all its dues under the GST Act and since then the petitioner Municipal Board has been paying its dues regularly/ monthly. 6. Mr. Keyal, learned Standing Counsel, CGST has submitted that since the petitioner Municipal Board has been paying its dues regularly, the interim order passed on 13.0.2022 can be made absolute. 7. In view of the fact that the petitioner Municipal Board after 13.05.2022 has cleared all its dues under the GST Act and since then, has been depositing its dues under the GST Act regularly/monthly, the impugned order dated 17.10.2019 is set aside by making the interim order dated 13.05.2022, as suggested by Mr. Keyal, learned Standing Counsel, CGST, absolute. 8. The assistance rendered by Mr. Mazumdar, learned Additional Advocate General, Assam in the case is duly acknowledged. Page No. 4/4 9. The writ petition is accordingly, allowed to the extent indicated above. No cost. JUDGE Comparing Assistant