Page No.# 1/4 GAHC010209892026 2026:GAU-AS:15547 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/5264/2026 SRI PANKAJ KUMAR DAS SON OF SRI LALSINGH DAS, RESIDENT OF VILLAGE SARPARA, P.O. SARPARA, P.S. PALASBARI, DISTRICT KAMRUP, ASSAM, PIN 781122 VERSUS THE UNION OF INDIA AND 10 ORS REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM NO. 66A, 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 SUPERINTENDENT (ANTI EVASION) CENTRAL GOODS AND SERVICE TAX CENTRAL EXCISE AND CUSTOMS GST BHAWAN KEDAR ROAD MACHKHOWA GUWAHATI 781001. 4:THE INSPECTOR (ANTI EVASION) CENTRAL GOODS AND SERVICE TAX CENTRAL EXCISE AND CUSTOMS Page No.# 2/4 GST BHAWAN KEDAR ROAD MACHKHOWA GUWAHATI 781001. 5:THE STATE OF ASSAM REPRESENTED BY THE COMMISSIONER AND SECRETARY TO THE GOVERNMENT OF ASSAM DEPARTMENT OF FINANCE AND TAXATION DISPUR ASSAM. 6:THE PRINCIPAL COMMISSIONER STATE TAX KAR BHAWAN G.S. ROAD DISPUR GUWAHATI 781006. 7:THE ASSISTANT COMMISSIONER OF STATE TAX KAR BHAWAN G.S. ROAD DISPUR GUWAHATI 781006. 8:THE SUPERINTENDENT OF STATE TAX KAR BHAWAN G.S. ROAD DISPUR GUWAHATI 781006. 9:INDIAN OIL CORPORATION LIMITED INDIAN OIL BHAVAN REFINERY SECTOR 3 NOONMATI GUWAHATI 20. 10:THE EXECUTIVE DIRECTOR AND STATE HEAD ASSAM INDIAN OIL CORPORATION LIMITED INDIAN OIL BHAVAN REFINERY SECTOR 3 NOONMATI GUWAHATI 20. 11:THE BRANCH MANAGER Page No.# 3/4 HDFC BANK LIMITED NH 37 BIJOYNAGAR DISTRICT KAMRUP ASSAM 781122 Advocate for the Petitioner : MR. R S MISHRA, MS B SARMA,MS. M DEY Advocate for the Respondent : DY.S.G.I., R BASUMATARY(R11),MR R CHAKRAVORTY(R11),SC, GST,SC, I O C,SC, FINANCE AND TAXATION BEFORE HONOURABLE MR. JUSTICE MANISH CHOUDHURY ORDER 13.10.2026 Heard Mr. R.S. Mishra, learned counsel for the petitioner; Mr. A.K. Dutta, learned Central Government Counsel [CGC] for the respondent no. 1; Mr. K. Jain, learned counsel on behalf of Mr. S.C. Keyal, learned Special Counsel and Standing Counsel, CGST for the respondent nos. 2 to 4; Mr. B. Gogoi, learned Standing Counsel, Finance and Taxation Department for the respondent nos. 5 to 8; Mr. N. Baruah, learned counsel for the respondent nos. 9 & 10; and Mr. R. Chakraborty, learned counsel for the respondent no. 11. 2. Mr. Mishra, learned counsel for the petitioner has submitted that the Show Cause Notice dated 07.08.2026 for GST Cancellation of the petitioner including the order of suspension placed with effect from 07.08.2026 has since been recalled. He has submitted that a fresh Show Cause Notice been issued for cancellation of GST registration giving rise to a new cause of action. In that view of the matter, the issue raised with regard to the Show Cause Notice dated 07.08.2026 does not survive. 3. Mr. Mishra has also submitted that the Letter dated 13.08.2026 written from the Office of the Commissioner of the Taxes, Assam to the Indian Oil Corporation Limited for withholding of outstanding payments payable to the petitioner has also been recalled. Page No.# 4/4 Therefore, the petitioner does not have any grievance on that count. 4. Mr. Chakraborty, learned counsel appearing for the respondent no. 11 has submitted that the respondent no. 11 received an Office Letter vide Order Reference no. 1116 dated 12.10.2026 from the Assistant Commissioner of State Tax, Guwahati, Unit-B stating that no proceedings pending against the petitioner warranting attachment of the Bank Accounts related to PAN : AGJPD7590D maintained by the petitioner at Bijoynagar Branch of HDFC Bank. By the Order Reference no. 1116 dated 12.10.2026, the respondent no. 11 has been asked to restore the Bank Accounts of the petitioner. 5. Mr. Gogoi, learned Standing Counsel, Finance and Taxation Department and Mr. Baruah, learned counsel for the respondent nos. 9 & 10 have also endorsed the submissions of Mr. Mishra and Mr. Chakraborty. 6. The learned counsel appearing for the parties have conjointly submitted that as on date, there is no surviving cause in this writ petition for adjudication. 7. The writ petition is, therefore, closed. 8. The copy of the Order Reference no. 1116 dated 12.10.2026 placed by Mr. Chakraborty is kept with case records. JUDGE Comparing Assistant