Page No.# 1/4 GAHC010128462026 2026:GAU-AS:9227 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/3339/2026 SHWETA URVASHI CONSTRUCTION AND CO A PROPRIETORSHIP FIRM SITUATED AT A.T. ROAD, PEOLI NAGAR, MORAN TOWN, CHARAIDEO, IN THE DISTRICT OF DIBRUGARH, ASSAM- 785670, REPRESENTED BY ITS PROPRIETOR SHWETA SINGH 2: SHWETA SINGH W/OUPENDRA PRATAP SINGH BY FAITH AND RELIGION-HINDU BY PROFESSION- BUSINESSMAN RESIDENT OF- A.T. ROAD PEOLI NAGAR MORAN TOWN CHARAIDEO IN THE DISTRICT OF DIBRUGARH ASSAM- 785670 VERSUS THE UNION OF INDIA AND OTHRS REPRESENTED BY THE COMMISSIONER AND SECRETARY TO THE MINISTRY OF FINANCE GOVERNMENT OF INDIA, NEW DELHI-110001. 2:THE PRINCIPAL COMPLISSIONER CENTRAL EXCISE GST AND SERVICETAX GST BHAWAN KEDAR ROAD MACHKHOWA KAMRUPMETRO GUWAHATI781001 ASSAM. 3:THE SUPERINTENDENT DIBRUGARH RANGE-I Page No.# 2/4 MILAN NAGAR F- LANE P.O.C.R. BUILDING DIBRUGARH ASSAM786003 B E F O R E HON’BLE MR. JUSTICE DEVASHIS BARUAH Advocates for the petitioner(s) : Ms. P. Mishra Advocates for the respondent(s) : Mr. K. Jain, Standing Counsel, GST Date on which Judgment is reserved : NA Date of Pronouncement of Judgment : 24.06.2026 Whether the Pronouncement is of the : NA Operative Part of the Judgment Whether the Full Judgment has been : Yes Pronounced JUDGMENT & ORDER(ORAL) Heard Ms. P. Mishra, the learned counsel appearing on behalf of the petitioners. I have also heard Mr. K. Jain, the learned Standing Counsel who appears on behalf of the GST. 2. The petitioners herein have filed the instant writ petition challenging the order dated 18.07.2024 passed by the Superintendent, Dibrugarh Range Page No.# 3/4 whereby the petitioners’ registration was cancelled. The brief facts which led to the filing of the instant writ petition are narrated herein under. 3. The petitioner No. 2 claims to be the proprietor of the petitioner No. 1 firm. For the purpose of carrying on the business, the petitioner No. 1 was registered under the Central Goods and services Tax Act, 2017 and was issued a registration number bearing 18DHVPS8234P1ZZ. 4. It is the case of the petitioners that due to non-filing of returns by the petitioners for a period of 6 (six) months, the petitioners were issued a show cause notice by the Jurisdiction Officer, for cancellation of the registration in Form GST REG-17/31 to the petitioners in the portal. It was further mentioned in the said show cause notice that the registration of the petitioners stood suspended w.e.f. 13.05.2024. The petitioners, at the relevant point of time, due to certain difficulties, were unable to file the returns. The petitioners also failed to take note of the show cause notice issued and accordingly did not file any reply thereto. On 18.07.2024, the respondent No. 3 cancelled the registration on the ground of failure to furnish return for the prescribed period. The cancellation of the registration was given effect from 18.07.2024. 5. It is the further case of the petitioners that the petitioners had submitted the return for the period April-September for the financial year 2023-2024. The filing of the returns in Form GSTR-3B has been enclosed as Annexure-II (series) to the writ petition. It is under such circumstances, the petitioners have approached this Court by filing the present writ petition. 6. This Court finds it pertinent to take note of that the issue similar to the present one was dealt with by this Court in detail in the judgment rendered in Page No.# 4/4 the case of Motaleb Bhuyan Vs. The State of Assam & Ors, reported in (2025) SCC OnLine Gau 1429. 7. It is the opinion of this Court that as the facts of the instant case are similar to those petitioners in the judgment rendered in the case of Motaleb Bhuyan, (supra), the petitioners herein is entitled to similar reliefs. Accordingly, the instant writ petition stands disposed of with the following observations and directions:- (i) The order of cancellation of registration dated 18.07.2024 is set aside and quashed. (ii) The petitioners herein are directed to file the returns for the period from 13.05.2024 till date, within 30 days from the date of the instant judgment. It is observed that if the returns have been filed, there shall no necessity for filing again. (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. JUDGE Comparing Assistant