Page No.# 1/2 GAHC010046652026 undefined THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/1361/2026 JATAN SAHA SON OF LATE KUMOD BANDHU SAHA, RESIDENT OF PUB DHANIRAM PATHAR, HOJAI, TELIBASTI, P.O., P.S. AND DISTRICT- HOJAI, ASSAM- 782435 VERSUS THE STATE OF ASSAM AND 2 ORS REPRESENTED BY THE COMMISSIONER AND SECRETARY TO GOVERNMENT OF ASSAM, DEPARTMENT OF FINANCE AND TAXATION, DISPUR, ASSAM 2:THE PRINCIPAL COMMISSIONER STATE TAX KAR BHAWAN G.S..ROAD DISPUR GUWAHATI- 781006 3:THE ASSISTANT COMMISSIONER OF STATE TAX HOJAI-1 ASSA Advocate for the Petitioner : MR. R S MISHRA, MS. M DEY,MS B SARMA Advocate for the Respondent : SC, FINANCE AND TAXATION, Page No.# 2/2 BEFORE HONOURABLE MR. JUSTICE SANJAY KUMAR MEDHI ORDER 16.03.2026 Heard Ms. B. Sarma, learned counsel for the petitioner, who had filed this writ petition against an order of suspension of GST Registration which has provided under the Assam Goods and Services Tax Act, 2017 as well as the Central Goods and Service Tax Act, 2017. The primary contention was that the proceeding was initiated by issuance of show cause notice without supply any specific grounds. When this matter had come up for consideration on 09.03.2026, the learned Standing Counsel, Finance (Taxation) Department was granted time to obtain instructions. Ms. Sarma, the learned counsel for the petitioner has however informed this Court that recently on 11.03.2026 a communication has been made to her whereby the proceeding has been dropped and the suspension of the registration has been revoked from 11.03.2026. In view of the aforesaid development, this Court is of the opinion that there is no surviving cause of action which requires any adjudication. Writ petition accordingly stands closed. The copy of the communication dated 11.03.206 is made part of the records. It is needless to state that in case, there is any future cause of action, there would be no bar on the part of the appropriate forum of law. JUDGE Comparing Assistant