Page No.# 1/4 GAHC040009202025 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) (ITANAGAR BENCH) Case No. : WP(C)/258/2025 Geli Bagra Son of Kige Bagra, resident of Jimar village, Aalo, West Siang District, Arunachal Pradesh 791001 carrying on a proprietorship business in the trade name of M/s G B Enterprise GSTIN No. 12BRIPB6944C1Z8 VERSUS The Union of India and 2 Ors represented by the Secretary of the Govt of India, Ministry of Finance (Department of Revenue) North Block, New Delhi. 2:The Commissioner of CGST and CX Age: 0 Occupation : Itanagar A Sector Naharlagun Arunachal Pradesh. 3:The Superintendent of Central Goods and Service Tax Age: 0 Occupation : Pasighat Range Arunachal Pradesh Advocate for the Petitioner : Kago Tana, Advocate for the Respondent : Marto Kato, Tania Kipa,DSGI -BEFORE- HON’BLE MR. JUSTICE KARDAK ETE Page No.# 2/4 -O R D E R- 11.06.2025 Heard Mr. K. Tana, learned counsel for the petitioner. Also heard Mr. M. Kato, learned DSGI and Mr. T. Kipa, learned Standing Counsel, CGST for the respondent nos.2 and 3. 2. Having considered the nature of issue involved in this petition and as agreed to by the learned counsel for the parties, this present writ petition is taken up for disposal at the motion stage. 3. Challenge made in this writ petition is to the Order No.ZA120420000682E dated 26.12.2019 passed by the Superintendent of CGST Pasighat Range, Arunachal Pradesh, whereby, the GST registration of the petitioner has been cancelled on the ground that the petitioner assessee has stopped filing GSTR-3B returns for more than six consecutive months and also not responded to the GSTR-3A notice. 4. Briefly put, the case of the petitioner is that he has been carrying on a business under the name of M/S G.B. Enterprise with its principal place of business at Aalo, West Siang District, Arunachal Pradesh and has registered under Goods and Service Tax Act, 2017 vide Registration No. 12BRIPB6944C1Z8 w.e.f. 27.01.2018. It is contended that since the petitioner through a cyber cafe registered himself as a proprietor under GST Act 2017, his login credentials was lost as the owner of the said cyber cafe has closed his shop and no proper address was known of the said cafe owner, due to which the petitioner could not file his GST returns. However, the petitioner submitted an application to the Superintendent of GST, for change of his login credentials on 05.04.2025. Page No.# 3/4 5. The petitioner was issued a show-cause notice on 26.12.2019 with regard to the cancellation for not filing the returns for a continuous period of six months. It is the contention of the petitioner that he was not able to access the GST portal and his e-mails. He was not aware of the notice and consequently failed to submit his reply and to take steps for filing the defaulted returns. The petitioner somehow reset his login credentials through the help of the Superintendent of CGST and CX Pasighat Range, finally on 06.05.2025. Thereafter, the petitioner has filed all the defaulted returns up to April, 2020, i.e. up to the month in which his GST registration was cancelled including the late fines/ penalties required as per the law. 6. Mr. K. Tana, learned counsel for the petitioner submits that since the default returns which the petitioner has filed has been accepted by the GST authorities up to the date of cancellation including the penalties, the petitioner is ready to file the returns with the penalties to the remaining period, if the cancellation of the GST is revoked. The learned counsel for the petitioner has placed reliance of the orders of this Court passed in WP(C) 7057/2024 (Krishanu Borthakur Vs. Union of India) and (Ms Yassung Yangfo Vs. The Union of India) in WP(C) 70/2025 to submit that this Court has granted a similar relief to the petitioners in the above two cases and therefore, a similar relief may be granted to the present petitioner as the above two cases are squarely covered the case of the petitioner. 7. Mr. M. Kato, learned DSGI and Mr. T. Kipa, learned Standing Counsel, CGST for the respondent nos.2 and 3 have fairly submitted that the above two cases in fact would cover the case of the petitioner. Therefore, they jointly submit that the present writ petition may be disposed of granting the similar relief to the Page No.# 4/4 petitioner. 8. Having considered the submissions of the learned counsel for the parties and having perused of the order dated 03.01.2025 and 24.02.2025 as well as agreed to by the learned counsel for the parties, I am of the considered view that the orders dated 03.01.2025 and 24.02.2025 passed in Krishanu Borthakur (supra) and Ms Yassung Yangfo (supra) would cover the case of the petitioner and accordingly, the petitioner would be entitled to be provided with the similar relief as granted in the above two cases. 9. In view of above, this present writ petition stands disposed of with a direction to the Superintendent of CGST and CX Pasighat Range, Arunachal Pradesh, shall revoke the cancellation of GST registration of the petitioner and shall intimate the petitioner the total outstanding statutory dues, standing in the name of the petitioner, if any. Upon payment of outstanding statutory dues, if any, under GST by the petitioner, the respondent authority shall pass appropriate order and restore the GST registration of the petitioner. 10. With the above observation, the writ petition stands disposed of. No order as to cost. JUDGE Comparing Assistant