Jahangir Miah vs. The State Of Assam And 2 Ors
Original PDF →Facts
The petitioner, Jahangir Miah, a contractor and supplier registered under the CGST Act, 2017, had his GST registration cancelled by the Superintendent, Barpeta Range, on 13.10.2025. This cancellation was based on the petitioner's failure to file "Nil GST Return" for a prescribed period. The petitioner claims he did not notice the show cause notice issued on the portal as he was not actively conducting business at the time. He subsequently filed returns for October 2025-26 and sought revocation of the cancellation order under Section 30 of the Assam GST Act, 2017, but his request was not entertained due to the expiry of the stipulated period. Consequently, the petitioner approached the Gauhati High Court via a writ petition.
Held
The Court held that the facts of the present case were similar to those in the case of Motaleb Bhuyan Vs. The State Of Assam & Ors. Consequently, the petitioner was entitled to similar reliefs. The order of cancellation of registration dated 13.10.2025 was set aside and quashed. The petitioner was directed to file returns for the period from 08.09.2025 till the date of the order within 30 days, with a caveat that if returns were already filed, no re-filing would be necessary. The Court further directed that the period stipulated in Section 73(10) of the CGST Act, 2017, would be computed from the date of the judgment, except for the financial year 2025-26, which would be governed by Section 44 of the CGST Act, 2017. The petitioner was also held liable to pay arrears of tax, penalty, interest, and late fees. The issue of whether the petitioner was entitled to revocation under Section 30 after the period expired was implicitly addressed by granting relief similar to the cited case, which likely involved condoning the delay or allowing re-filing.
Key Issues
1. Whether the cancellation of GST registration under Section 29(2)(c) of the CGST Act, 2017, for failure to furnish returns, without proper notice and opportunity to the registered person, is sustainable in law? 2. Whether the petitioner is entitled to the relief of revocation of cancellation of registration under Section 30 of the Assam Goods and Services Tax Act, 2017, despite the stipulated period having expired? The petitioner argued that he failed to notice the show cause notice because it was only uploaded on the portal and he was not actively engaged in business. He contended that he subsequently filed the required returns and sought revocation, but the authorities did not respond. The petitioner relied on the principle of natural justice and the judgment in Motaleb Bhuyan Vs. The State Of Assam & Ors. The respondents, represented by the Additional Advocate General, did not record specific arguments in the judgment, but their action of cancelling the registration implies reliance on the provisions of the GST Act regarding non-filing of returns.
Sections Cited
Section 29, Section 30, Section 73, Section 44
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
JUDGMENT AND ORDER (ORAL) Heard Mr. R. Ali, the learned counsel appearing on behalf of the petitioner. Mr. B. Gogoi, the learned Additional Advocate General, Assam appears on behalf of the respondents.
The petitioner herein has filed the instant writ petition challenging the order dated 13.10.2025 passed by the Superintendent, Barpeta Range whereby the petitioner's registration was cancelled. The brief facts which led to the filing of the instant writ petition are narrated herein under.
The petitioner claims to be a contractor and a supplier undertaking various forms of contractual works of civil nature and also supplies various products. For the purpose of carrying on the business, the petitioner was registered under the Central Goods and Services Tax Act, 2017 and was issued a registration number bearing 18GGDPM4513D1ZL.
Page No.# 3/5
It is the case of the petitioner that it did not file the “Nil GST Return” which is otherwise mandatory for a registered dealer. The District Superintendent, Goods and Service of Taxes, Barpeta i.e. the respondent No.3 issued a show cause notice for cancellation of the registration in Form GST REG-17/31 dated 08.09.2025 to the petitioner in the portal. It was further mentioned in the said show cause notice that the registration of the petitioner stood suspended w.e.f. 08.09.2025. As the said notice was only put in the portal and the petitioner, at that relevant point of time was not carrying out any business, the petitioner failed to take note of the show cause notice issued, and accordingly, the petitioner did not file any reply. On 13.10.2025, 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 13.10.2025. 5. It is the case of the petitioner that the petitioner had submitted the return for the month of October for the financial year 2025-26. The filing of the return in Form GSTR-1 and GSTR-3B has been enclosed as Annexures-4 & 5 to the writ petition. It is the case of the petitioner that the petitioner approached the authority for revocation of the order for cancellation under Section 30 of the Assam Goods and Services Tax Act, 2017, but as the period was over, the Respondent Authorities did not respond to the request of the petitioner. It is under such circumstances, the petitioner had approached this Court by filing
Page No.# 4/5 the present petition.
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 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 petitioner 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 13.10.2025 is set aside and quashed. (ii) The petitioner herein is directed to file the returns for the period from 08.09.2025 till date, within 30 days from the date of the instant order. 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. Page No.# 5/5 (iv) The petitioner herein shall also be liable to make payment of the arrears, i.e. tax, penalty, interest and late fees.
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.