Page No.# 1/6 GAHC010228142026 2026:GAU-AS:15534 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/5650/2026 SRI MURLIDHAR PAREEK S/O- SRI RAMNIWAS PAREEK, RESIDENT OF -TEMPLE ROAD, SIVASAGAR, P.O. AND P.S.- SIVASAGAR, DISTRICT -SIVASAGAR, ASSAM, PIN -785640 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, NORTH BLOCK, NEW DELHI -110001 2:THE PRINCIPAL COMMISSIONER CENTRAL GOODS AND SERVICE TAX CENTRAL EXCISE AND CUSTOMS 5TH FLOOR GST BHAWAN KEDAR ROAD MACHKHOWA GUWAHATI- 781001. 3:THE STATE OF ASSAM REPRESENTED BY THE COMMISSIONER AND SECRETARY TO THE GOVERNMENT OF ASSAM FINANCE (TAXATION) DEPARTMENT DISPUR GUWAHATI- 06 KAMRUP (M )ASSAM 4:THE PRINCIPAL COMMISSIONER OF STATE TAX ASSAM KAR BHAWAN Page No.# 2/6 G.S. ROAD DISPUR GUWAHATI- 06 KAMRUP (M) ASSAM. 5:THE DEPUTY COMMISSIONER OF STATE TAX SIVASAGAR-1 SIVASAGAR ZONE COURT CAMPUS SIVASAGAR P. O AND DISTRICT- SIVASAGAR ASSAM- 785640 For the Petitioner (s) : Mr. R. S. Mishra, Advocate For the Respondent(s) : Mr. B. Gogoi, SC, Finance & Taxation Mr. S. C. Keyal, Sr. Advocate Mr. K. Jain, Advocate BEFORE HON’BLE MR. JUSTICE DEVASHIS BARUAH O R D E R 13.10.2026 Heard Mr. R. S. Mishra, the learned counsel appearing on behalf of the Petitioner. Mr. B. Gogoi, the learned counsel appears on behalf of the Finance and Taxation Department of the Government of Assam and Mr. S. C. Keyal, the learned Senior Counsel as well as the Standing Counsel of the CGST appears on behalf of the CGST Department. 2. The Petitioner is aggrieved by the action on the part of the Page No.# 3/6 Respondent Authorities in suspending the Petitioner's registration by issuance of a Show Cause Notice dated 29.08.2026 on the ground that the Petitioner has not paid the dues in terms with the order passed under Section 73(9) of the Assam Goods and Services Tax Act, 2017 (for short, ‘the Act of 2017’). 3. The learned counsel appearing on behalf of the Petitioner submitted that the order under Section 73 of the Act of 2017 was passed on 28.02.2025. Thereupon, the Petitioner filed a rectification application on 30.03.2025. The said rectification application has not been disposed of even after a period of one year has elapsed, and on the other hand, on account of non- payment of the demand made on the basis of the order dated 28.02.2025, the Petitioner has been issued a Show Cause Notice for cancellation of the registration. 4. The learned counsel appearing on behalf of the Petitioner further submitted that the suspension of the registration vide the Show Cause Notice dated 29.08.2026 had severely affected the Petitioner's business. It is also the submission of the learned counsel for the Petitioner that on one hand, the rectification application has not been disposed of and there is no ascertainment of the demand, and consequently, the Petitioner is not even able to file an Appeal thereagainst. The learned counsel further submitted that as on today, more than 20% of the Page No.# 4/6 demand so raised in the order dated 28.02.2025 has already been realized, and if the Petitioner had filed an Appeal under Section 107 of the Act of 2017 by depositing 10% of the contested demand, there would be an automatic stay. It is under such circumstances the Petitioner is compelled to approach this Court by filing the present writ petition. 5. This Court has also heard the learned counsels appearing on behalf of the parties and has also taken note of that the rectification application was filed on 30.03.2025. A period of more than one year has elapsed and the concerned proper officer has not decided on the said rectification application. On account of the rectification application having not been decided, the amount which is required to be paid by the Petitioner remains uncertain, more so, when the Act of 2017 provides an avenue for seeking rectification under Section 161 of the Act of 2017 against an Order in Original passed under Section 73 of the Act of 2017. 6. Consequently, this Court therefore disposes of the instant writ petition with the following observations and directions:- (i) The proper officer, i.e. the Respondent No.5 is directed forthwith and not later than 15 days from today to dispose of the rectification application. Page No.# 5/6 (ii) This Court further directs that in the circumstance the rectification application is not decided within the period of 15 days as directed hereinabove by the Respondent No.5, the suspension which has been put on the Petitioner's registration vide the Show Cause Notice dated 29.08.2026 shall upon the expiry of the period of 15 days from today automatically stand revoked without further reference to any orders. (iii) Mr. B. Gogoi, the learned Standing Counsel for the Finance and Taxation Department referring to Section 75 and Section 161 of the Act of 2017 submitted that the Petitioner has to be given a hearing prior to a decision in the rectification application. Taking into account the above, this Court directs the Petitioner to appear before the Respondent No.5 on 16.10.2026 for a hearing on the said rectification application. (iv) It is further observed that in the circumstance the rectification application is decided against the Petitioner, the order passed herein shall not prejudice the Petitioner to avail remedies available as per law. (v) The Petitioner shall also submit his reply to the Show Cause Notice dated 29.08.2026 which was issued for Page No.# 6/6 cancellation of the registration, in the mean time. (vi) A copy of this order be furnished to Mr. B. Gogoi, the learned Standing Counsel appearing on behalf of the Finance and Taxation Department for due compliance. JUDGE Comparing Assistant