Page No.# 1/5 GAHC010157492025 undefined THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/3992/2025 SRI PRITAM SOVASARIA SON OF LATE RADHESHYAM SOVASARIA SUBHAM ELITE , FLAT NO. 4E, BLOCK-A2 SILPUKHRI, GUWAHATI 781003 VERSUS THE UNION OF INDIA, REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM NO.66-A, NORTH BLOCK NEW DELHI-110 001 2:THE PRINCIPAL COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX GST BHAWAN KEDAR ROAD GUWAHATI-781001 ASSAM 3:THE SUPERINTENDENT I-B RANGE GOODS AND SERVICES TAX INTELLIGENCE GST BHAWAN KEDAR ROAD GUWAHATI-781001 ASSAM 4:THE SENIOR INTELLIGENCE OFFICER OFFICE OF THE DIRECTORATE GENERAL GOODS AND SERVICES TAX INTELLIGENCE GUWAHATI ZONAL UNIT HOUSE NO. 77 PANJABARI ROAD GUWAHATI- 781037 Page No.# 2/5 5:THE STATE OF WEST BENGAL REPRESENTED BY DIRECTORATE OF COMMERCIAL TAXES OFFICE OF THE SPECIAL COMMISSIONER BUREAU OF INVESTIGATION (NORTH BENGAL) HEADQUARTER 10 MADAN STREET ESPLANADE CHANDNI CHOWK BOW BAZAR KOLKATA- 72 6:THE PROPER OFFICER STATE GST OFFICE OF THE SPECIAL COMMISSIONER BUREAU OF INVESTIGATION (NORTH BENGAL) CENTRAL REVENUE BUILDING HAREN MUKHERJEE ROAD HAKIMPARA SILIGURI-734001 WEST BENGA Advocate for the Petitioner : MR. A CHOUDHURY, MR. AMIT GOYAL Advocate for the Respondent : DY.S.G.I., MR. S K MEDHI(C.G.C),SC, GST Linked Case : I.A.(Civil)/2498/2025 In WP(C)/3992/2025 SRI PRITAM SOVASARIA SON OF LATE RADHESHYAM SOVASARIA SUBHAM ELITE FLAT NO. 4E BLOCK-A2 SILPUKHRI GUWAHATI 781003 VERSUS THE UNION OF INDIA AND ORS REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE ROOM NO.66-A NORTH BLOCK NEW DELHI-110 001 2:THE PRINCIPAL COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX Page No.# 3/5 GST BHAWAN KEDAR ROAD GUWAHATI-781001 ASSAM 3:THE SUPERINTENDENT I-B RANGE GOODS AND SERVICES TAX INTELLIGENCE GST BHAWAN KEDAR ROAD GUWAHATI-781001 ASSAM 4:THE SENIOR INTELLIGENCE OFFICER OFFICE OF THE DIRECTORATE GENERAL GOODS AND SERVICES TAX INTELLIGENCE GUWAHATI ZONAL UNIT HOUSE NO. 77 PANJABARI ROAD GUWAHATI- 781037 5:THE STATE OF WEST BENGAL REPRESENTED BY DIRECTORATE OF COMMERCIAL TAXES OFFICE OF THE SPECIAL COMMISSIONER BUREAU OF INVESTIGATION (NORTH BENGAL) HEADQUARTER 10 MADAN STREET ESPLANADE CHANDNI CHOWK BOW BAZAR KOLKATA- 72 6:THE PROPER OFFICER STATE GST OFFICE OF THE SPECIAL COMMISSIONER BUREAU OF INVESTIGATION (NORTH BENGAL) CENTRAL REVENUE BUILDING HAREN MUKHERJEE ROAD HAKIMPARA SILIGURI-734001 WEST BENGAL ------------ Advocate for : MR. A CHOUDHURY Advocate for : DY.S.G.I. appearing for THE UNION OF INDIA AND ORS Page No.# 4/5 BEFORE HONOURABLE MR. JUSTICE SANJAY KUMAR MEDHI ORDER 11-08-2025 Heard Shri A. Goyal, learned counsel for the petitioner. Also heard Shri S. Chetia, learned Senior Standing Counsel, CGST; Shri B. Gogoi, learned counsel, who has appeared for the State of West Bengal and Ms. M. Das, learned counsel appearing on instruction of Shri S. K. Medhi, learned CGC. The grievance is with regard to a Show-Cause Notice dated 10.07.2025 issued by the Superintendent, CGST as to why the registration of the petitioner should not be cancelled. The said registration was suspended w.e.f 10.07.2025. When this matter had come up for consideration on 19.07.2025, upon noticing that respondent nos. 5 & 6 are situated in the State of West Bengal, liberty was granted to serve the said respondents by dasti. As mentioned above, Shri B. Gogoi, the learned counsel has entered appearance on behalf of the said respondents. Shri Goyal, the learned counsel has also submitted that the Show-Cause Notice has culminated in a final order of cancellation and the said fact has been brought to record by way of filing IA(C)/2498/2025. Shri Chetia, the learned Senior Standing Counsel, CGST has however submitted that cancellation of the registration in a fresh cause of action which is required to be challenged independently and not through an IA. Shri Gogoi, the learned counsel for the respondent nos. 5 & 6 while endorsing the aforesaid submission of Shri Chetia, the learned Senior Standing Counsel has further submitted that there would be serious issues on the maintainability of the writ petition on the aspect of territorial jurisdiction. He has also submitted that so far as the proceedings initiated by his clients are concerned, the same is still at the stage of submission of reply to the Show Cause Notice dated 17.07.2025 and therefore, there may not be even a cause of action. Page No.# 5/5 Shri Goyal, the learned counsel for the petitioner at this stage has submitted that the final order of cancellation would be challenged independently for which he makes a prayer for withdrawal of the present writ petition with a liberty to file a fresh writ petition incorporating challenge to the cancellation order. He however makes an additional prayer that till such time, no further coercive action be taken against the petitioner. After considering the facts and circumstances and by balancing the equities, both the writ petition and the IA are allowed to be withdrawn with liberty to file a fresh writ petition. It is further observed that if such writ petition is filed within a period of 7 days from today, no coercive action be taken within the aforesaid period of 7 days which will end on next Monday. The learned counsel would be at liberty to pray for interim order in the said writ petition which should be considered in accordance with law. JUDGE Comparing Assistant