Md. Tariq Hussain vs. The Union Of INDIA And 4 Ors
Held
The High Court, relying on a previous judgment, set aside and quashed the cancellation order. It directed the petitioner to file all pending returns within 30 days and pay all arrears, including tax, penalty, interest, and late fees, with specific directions for computing periods under Sections 73(10) and 74(10).
Facts
The petitioner's GST registration was cancelled under Section 29 for non-filing of returns under Section 39 of the CGST Act, 2017. His subsequent application for revocation of cancellation was denied by the GST Portal due to the expiry of the 270-day time limit, prompting him to file a writ petition.
Key Issues
The key legal issues were the validity of GST registration cancellation due to non-filing of returns and the availability of revocation of such cancellation beyond the prescribed statutory time limit.
Sections Cited
Section 29, Section 39, Section 73(10), Section 74(10), Section 44
AI-generated summary — verify with the full judgment below
Page No.# 1/5 GAHC010187792026
2026:GAU-AS:12946
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/4807/2026 MD. TARIQ HUSSAIN S/O NURUL HUSSAIN, RESIDENT OF NIHAL PATH NO.1, BEHIND RAJABARI MASJID, P.O. RAJABARI, P.S. AND DISTRICT- JORHAT, ASSAM- 785014 VERSUS THE UNION OF INDIA AND 4 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 JURISDICTION OFFICER/SUPERINTENDENT CENTRAL GOODS AND SERVICE TAX JORHAT-I RANGE ASSAM 4:THE STATE OF ASSAM REPRESENTED BY THE COMMISSIONER AND SECRETARY TO THE GOVERNMENT OF ASSAM DEPARTMENT OF FINANCE AND TAXATION DISPUR ASSAM.
Page No.# 2/5 5:THE PRINCIPAL COMMISSIONER STATE TAX KAR BHAWAN G.S. ROAD DISPUR GUWAHATI -781006 BEFORE HONOURABLE MR. JUSTICE DEVASHIS BARUAH
Advocate for the Petitioner(s) : Mr. R. S. Mishra, Advocate
Advocate for the Respondent(s) : Mr.
The judgment continues below.
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