JUDGMENT : DEVASHIS BARUAH, J. Heard Mr. P. Buragohain, the learned counsel appearing on behalf of the petitioners and Mr. B. Choudhury, the learned Standing Counsel for the Finance and Taxation Department, Assam. 2. The petitioners herein are aggrieved by the cancellation of its registration in terms with Section 29 of the Central Goods and Service Tax Act, 2017 (for short, ‘the CGST Act of 2017’). The petitioners thereupon filed an application seeking revocation of the cancellation of the registration, however, the same was rejected on the ground that all Government Dues has not been paid. It is under such circumstances, the petitioners have, therefore, approached this Court by filing the instant writ petition. 3. The materials on record reveal that the petitioners herein are engaged in the business of construction and related services under the name and style of ‘R P Infratech’ and is a registered Assessee under the Central Goods and Service Tax Act, 2017 (for short, ‘CGST Act of 2017’)/Assam Goods & Services Tax Act, 2017 (for short, ‘the AGST Act of 2017). The petitioners have obtained a registration under the CGST Act of 2017 and was provided with the Unique ID bearing GST Registration No.18ABCFR1423K1Z8. 4. On account of filing of nil GSTR-3B despite accumulated ITC, a show cause notice was issued on 21.09.2024 asking the petitioners to appear before the Assistant Commissioner of State Tax on 25.09.2024 at 11:33 hours. In addition to that, it was also mentioned that if the petitioners fail to furnish reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case of the petitioners would be decided ex parte on the basis of available records and on merits. 5. It is the case of the petitioners that the petitioners were not well conversant with the provisions of GST online portal, and as such, there was default in filing the return in time and accordingly the reply to the show cause could not be filed within the stipulated period. Consequently, the GST registration of the petitioner was cancelled. 6. The record also reveals that the petitioners, thereupon, filed an application seeking revocation of the cancellation of the registration on 28.03.2025. However, the said application was rejected. Consequently, the GST registration of the petitioner was cancelled. 6. The record also reveals that the petitioners, thereupon, filed an application seeking revocation of the cancellation of the registration on 28.03.2025. However, the said application was rejected. In this regard, this Court finds it very pertinent to take note of that the issue involved in the instant proceedings is no longer res integra taking into account that this Court had already dealt with similar issues in the case of Motaleb Bhuyan Vs. The State Of Assam And Ors, reported in 2025 SCC OnLine SC 1429 7. It is the opinion of this Court that similar directions which have been passed at paragraph No.50 of the said judgment can be passed in the instant proceedings. Accordingly, the instant writ petition, therefore, stands disposed of with the following observations and directions: (i) The order of cancellation of registration dated 21.12.2024 is set aside and quashed. (ii) The petitioners herein are directed to file the returns for the period from the date the petitioner had failed to file the returns till date, within 30 days from the date of the instant order. (iii) The period as stipulated in Section 73(10) of the CGST Act of 2017 shall be computed from the date of the instant judgment, except for the financial year 2025-26, which shall be as per Section 44 of the CGST Act of 2017. (iv) The petitioners herein shall also be liable to make payment of the arrears i.e. tax, penalty, interest and late fees. 8. With the above, the instant writ petition stands disposed of.