Jatan Saha vs. The State Of Assam And 2 Ors
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The petitioner, Jatan Saha, filed a writ petition before the Gauhati High Court challenging an order of suspension of his GST registration. The suspension was issued under the Assam Goods and Services Tax Act, 2017, and the Central Goods and Services Tax Act, 2017. The petitioner's primary contention was that the show cause notice initiating the proceeding lacked specific grounds. The Court had granted time to the respondent to obtain instructions. Subsequently, the petitioner's counsel informed the Court that a communication dated 11.03.2026 had been received, stating that the proceeding was dropped and the suspension of registration was revoked from that date.
Held
The Court held that in light of the recent communication dated 11.03.2026, whereby the proceeding was dropped and the suspension of the petitioner's GST registration was revoked, there was no surviving cause of action that required further adjudication by the Court. The Court noted that the petitioner had been informed of the dropping of proceedings and the revocation of suspension. Therefore, the writ petition was closed. The Court also clarified that this closure would not bar the petitioner from approaching the appropriate forum if any future cause of action arises. The copy of the communication dated 11.03.2026 was made part of the record.
Key Issues
1. Whether the show cause notice issued for the suspension of GST registration was valid, given the petitioner's contention that it lacked specific grounds, thereby violating the provisions of the Assam Goods and Services Tax Act, 2017, and the Central Goods and Services Tax Act, 2017? Petitioner's Argument: The petitioner argued that the show cause notice was procedurally flawed as it did not provide specific grounds for initiating the suspension proceedings. This lack of specificity, according to the petitioner, rendered the notice invalid. Revenue's Argument: The respondent (State of Assam and its authorities) did not present any arguments in the judgment as the matter was resolved before adjudication. The judgment notes that the Standing Counsel was granted time to obtain instructions, but the subsequent development led to the closure of the writ petition.
Sections Cited
Assam Goods and Services Tax Act, 2017, Central Goods and Services Tax Act, 2017
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Cause title — parties, addresses and appearances
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
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.