Gajendra Kalita vs. The State Of Assam And 2 Ors.

WP(C)/1528/2025HC GauhatiGSTCNR GAHC01005628202507 April 2025Bench: HONOURABLE MR. JUSTICE ARUN DEV CHOUDHURY2 pages

AI SummaryDismissed

Facts

The petitioner, Gajendra Kalita, filed a writ petition before the Gauhati High Court challenging an action or order by the revenue authorities. The specific tax period and the exact nature of the order or action are not detailed in the provided text. The amount in dispute, if any, is also not mentioned. The procedural history leading to the filing of the writ petition is not elaborated. The core of the matter appears to be related to the petitioner's GST registration.

Held

The Court noted the submission by the petitioner's counsel that the GST registration has been restored by the authorities. Based on this submission, the Court concluded that there was nothing further to be adjudicated in the present writ petition. Consequently, the Court ordered that the writ petition stands closed. The specific provision under which the GST registration was restored or the reasoning behind the restoration is not detailed. No specific legal principle is articulated as the ratio decidendi for future reference, other than the procedural outcome based on the petitioner's counsel's statement.

Key Issues

1. Whether the GST registration of the petitioner has been restored by the authorities, rendering the present writ petition infructuous. The petitioner's counsel, Mr. RS Mishra, submitted that the GST registration has been restored. The revenue or State's arguments are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

Page No.# 1/2 GAHC010056282025 2025:GAU-AS:4317 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/1528/2025 GAJENDRA KALITA S/O HALI RAM KALITA, R/O VILL- KHAS DIPILA, DIPILA, P.O. AND P.S. - SIPAJHAR, DIST- DARRANG, ASSAM, 784144 VERSUS THE STATE OF ASSAM AND 2 ORS. COMMISSIONER AND SECRETARY TO THE GOVERNMENT OF ASSAM, FINANCE DEPARTMENT, DISPUR, ASSAM 2:THE COMMISSIONER OF STATE GOODS AND SERVICE TAX GUWAHATI KAR BHAWAN GANESHGURI DISPUR GUWAHATI-781006 ASSAM 3:THE ASSISTANT COMMISSIONER OF STATE TAX / JURISDICTIONAL OFFICER MANGALDAI-1 ASSA Advocate for the Petitioner : MR. D SARAF, MS M NIROLA,MR. R S MISHRA Advocate for the Respondent : SC, FINANCE AND TAXATION, BEFORE THE HON’BLE MR JUSTICE ARUN DEV CHOUDHURY Page No.# 2/2

O R D E R

08.04.

2025 Mr. RS Mishra, learned counsel for the petitioner submits that the GST registration has been restored by the authorities and therefore nothing survives to be adjudicated in the present writ petition. Accordingly, same stands closed. 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.