Tai Miri vs. The Union Of INDIA And 2 Ors
Original PDF →Facts
The petitioner, Tai Miri, operating M/s H.A.C.A. Enterprise, filed a writ petition challenging the cancellation of his GST registration by the Superintendent of CGST, Naharlagun Zone-I, Itanagar Range, via an order dated 27.05.2023. The petitioner's business, involved in steel and iron fabrication, brick manufacturing, auto spare parts, and government order supplies, was registered under GST from 14.09.2019. Due to financial constraints, the petitioner failed to file GST returns from March 2021 onwards. A notice dated 14.01.2023 was issued for non-furnishing returns for six months, directing a reply within thirty days and appearance on 11.02.2023. The petitioner claims he was unaware of this notice as he did not regularly access the GST portal or his email, relying on GST practitioners. Consequently, his GST registration was suspended and later cancelled.
Held
The Court held that the case of the petitioner squarely covers the situation addressed in the order passed in *Rakhe Achi Vs. Union of India & Ors.*. The reasoning was based on the similarity of the issue and the precedent set by the coordinate bench. The Court found that the petitioner was entitled to similar relief. Accordingly, the Court directed the Superintendent of CGST to intimate the petitioner of his total statutory outstanding dues, including any penalty or fine, as of the date of cancellation and the date of restoration. The petitioner is to pay these dues within 21 days of receiving the intimation. Upon proof of payment, the Superintendent is to revoke the cancellation order dated 27.05.2023 and restore the petitioner's GST registration. The Court expressly left undecided any issue not covered by this conditional relief.
Key Issues
1. Whether the cancellation of the petitioner's GST registration is liable to be revoked, considering the statutory period for revocation has expired and there are restrictions on filing returns beyond three years from the due date? (Question of law) Petitioner's contention: The petitioner argued that due to the expiry of the statutory period for revocation and the three-year restriction on filing returns, he is unable to clear his pending liabilities. He relied on a coordinate bench's order in *Rakhe Achi Vs. Union of India & Ors.* (WP(C)179(AP)/2026) which granted conditional revocation of GST registration upon payment of dues. Revenue's contention: The respondents, represented by the DSGI and Standing Counsel, CGST, fairly submitted that the issue is similar to the one decided in *Rakhe Achi* and other connected matters.
Sections Cited
Section 29
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER Date : 22.06.2026 Heard Mr. T. Lampung, learned counsel for the petitioner. Also heard Mr. K. Danggen, learned counsel appearing on behalf of Mr. M. Kato, learned DSGI for respondent No. 1, and Mr. H. Aape, learned Standing Counsel, CGST, for respondent Nos. 2 & 3. 2. Aggrieved by the order dated 27.05.2023, issued by the Superintendent of CGST, Naharlagun Zone-I, Itanagar Range, whereby the GST registration of the petitioner has been cancelled, the present petition is filed.
Since the similar matter has been disposed of by the coordinate bench of this Court, vide order dated 29.04.2025, passed in WP(C)179(AP)/2026 (Rakhe Achi Vs. Union of India & Ors.) and as agreed to by the learned counsel for the parties, the writ petition is taken up for disposal at the motion stage.
The petitioner is engaged in the business of steel and iron fabrication, brick manufacturing, auto spare parts, Government order supplies, etc., under the name and style of M/s H.A.C.A. Enterprise, having its principal place of business at Chimpu, Itanagar, Arunachal Pradesh. The petitioner's firm has been registered under the Goods and Services Tax Act, 2017 bearing Registration No. 12BKWPM6617E3ZX with effect from 14.09.2019. 5. It is the case of the petitioner that due to financial constraints he could not continue his business activities and consequently failed to file GST returns from Page No.# 3/5 March, 2021 onwards. A notice dated 14.01.2023 was thereafter issued to the petitioner on the ground of non-furnishing of returns for a continuous period of six months. By the said notice, the petitioner was directed to submit his reply within thirty days from the date of service thereof and to appear before the juri ictional officer on 11.02.2023. Simultaneously, the GST registration of the petitioner was suspended with immediate effect. The petitioner contends that as the GST returns were earlier being filed through GST practitioners/Chartered Accountants, he did not regularly access the GST portal or his e-mail account and therefore, remained unaware of the issuance of the aforesaid notice. Consequently, he could neither submit his reply nor take steps to file the defaulted returns.
Thereafter, by the impugned order dated 27.05.2023, the GST registration of the petitioner was cancelled on account of non-filing of returns.
Mr. T. Lampung, learned counsel for the petitioner, submits that since the cancellation order was passed on 27.05.2023 and the statutory period for seeking revocation has already expired, coupled with the restriction on filing returns after the expiry of three years from the due date, the petitioner is presently unable to file the pending returns and discharge his tax liabilities through the GST portal.
Mr. Lampung, learned counsel for the petitioner, by referring to the order dated 29.04.2025, passed in WP(C)179(AP)/2026 (Rakhe Achi Vs. Union of India & Ors.), wherein, the coordinate bench of this Court has passed conditional order by directing the respondent authorities to revoke the cancellation of the GST registration, subject to complete payment of all the dues, submits that the case of the petitioner is squarely covered by the said
Page No.# 4/5 order.
Mr. K. Danggen, learned counsel appearing on behalf of Mr. M. Kato, learned DSGI for respondent No. 1, and Mr. H. Aape, learned Standing Counsel, CGST, for respondent Nos. 2 & 3, fairly submit that the issue involved in the present writ petition is similar to the one considered in Rakhe Achi (supra) and other connected matters decided by this Court.
I have considered the submissions of the learned counsel for the parties and also perused the order dated 29.04.2025, passed in Rakhe Achi (supra).
The petitioner is a businessman, carrying his business under the name of M/s H.A.C.A. Enterprise. In view of default in filing GST returns, a Show Cause Notice was issued by the authorities vide order dated 14.01.2023. Thereafter, on account of non-filing of GST returns, vide impugned order dated 27.05.2023, the GST registration of the petitioner has been cancelled with an observation that the cancellation of registration shall not affect the liability to pay tax and other dues.
Having considered the submissions of the learned counsel for the parties and the order dated 29.04.2025, passed in the case of Rakhe Achi (Supra), I am of the considered view that the case referred to by the learned counsel for the petitioner squarely covers the case of the petitioner.
In view of the above, I am of the view that the petitioner is entitled to be granted similar relief. Accordingly, this writ petition is allowed with the following orders: i) The Superintendent of CGST, Naharlagun Zone-I, Itanagar Range
Page No.# 5/5 GST (respondent No.3), will intimate the petitioner with regard to his total statutory outstanding dues, if any, in the name of the petitioner having trade name of M/s H.A.C.A. Enterprise till the date of cancellation of the GST registration and any penalty/fine as may be found due as on the date of restoration of the GST registration so as to enable the petitioner to make payment of the entire statutory dues under CGST Act by the petitioner. ii) The petitioner shall make the payment of the due within 21(twenty- one) days from the date of receipt of intimation. iii) Upon a proof of payment made within time allowed being submitted, the respondent No. 3 will pass an appropriate order to revoke the order dated 27.05.2023 thereby restore the GST registration of the petitioner.
With the aforesaid order, writ petition stands disposed of.
JUDGE Comparing Assistant
Reproduced from the public record of the Gauhati High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.