Jashwant Sharma vs The Union Of India And A4 Ors

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GAHC010232872026

2026:GAU-AS:15751
THE GAUHATI HIGH COURT
(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : WP(C)/5751/2026
JASHWANT SHARMA
SON OF BHAGAWAN SHARMA, R.O- BOKAJAN WARD NO-1, P.O. AND P.S.-
BOKAJAN, DIPHU, DIST- KARBI ANGLONG, ASSAM-782490
VERSUS
THE UNION OF INDIA AND A4 ORS
REPRESENTED BY BY THE SECRETARY OF GOVERMENT OF INDIA ,
MINISTRY OF FINANCE NEW DELHI
2:The Principal Commissioner Central Goods And Services Tex
GST BHAWAN
GUWAHATI
ASSAM
3:THE JURISDICTION OFFICER
SUPERINTENDENT
CENTRAL GOODS AND SERVICE TAX
CBIC
GUWAHATI-D-1
DIPHU RANGE-II-C
4:THE STATE OF ASSAM
REP BY COMMISSIONER AND SEC. TO THE GOVT. OF ASSAM
DEPT. OF FINANCE AND TAXATION
DISPUR
ASSAM

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5:The Principal Commissioner State Goods And Services Tex
KAR BHAWAN
GUWAHATI
ASSA
BEFORE
HONOURABLE MR. JUSTICE DEVASHIS BARUAH

Advocate for the petitioner (s) : Ms. B. Sarmah, Advocate

Advocate for the respondent (s): Mr. S. C. Keyal, Sr. Advocate
& SC, Central Excise
Mr. K. Jain, Advocate

Date on which judgment is reserved : NA

Date of pronouncement of judgment : 15.10.2026

Whether the pronouncement is of the
Operative part of the judgment? : Yes

Whether the full judgment has been
Pronounced? : No.


JUDGMENT AND ORDER (ORAL)

Heard Ms. B. Sarmah, the learned counsel appearing on
behalf of the Petitioner. I have also heard Mr. S. C. Keyal, the
learned Senior Advocate as well as the Standing Counsel, CGST

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assisted by Mr. K Jain the learned counsel for the Respondent
Nos.2 & 3.
2. The Petitioner herein is aggrieved by the order of
cancellation of registration dated 13.05.2024 in terms with
Section 29 of the Central Goods and Service Tax Act, 2017 (for
short, ‘the CGST Act of 2017’). The Petitioner, thereupon, filed
the returns seeking revocation of the cancellation of the
registration. However, the same was not allowed by the GST
Portal as the time limit prescribed for filing of returns had
elapsed. It is under such circumstances, the Petitioner has,
therefore, approached this Court by filing the instant writ
petition.
3. The materials on record reveal that the Petitioner herein is
engaged in the business of Manpower Recruitment Agency and is
a registered Assessee under the Central Goods and Service Tax
Act, 2017 (for short, ‘the CGST Act of 2017’)/Assam Goods &
Services Tax Act, 2017 (for short, ‘the AGST Act of 2017’). The
Petitioner has obtained a registration under the CGST Act of
2017 and was issued a Registration number bearing
18AHSPS7476B1ZO.
4. On account of non-submission of the returns, which is
required in terms with Section 39 of the CGST Act of 2017 (which

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the Petitioner do not deny in the instant writ petition), a Show
Cause Notice was issued on 05.02.2024 asking the Petitioner as
to why the registration should not be cancelled. In addition to
that, it was also mentioned that the GST registration shall stand
suspended from 05.02.2024.
5. The learned counsel for the Petitioner submitted that the
Show Cause Notice which was issued on 05.02.2024 was vague
in as much as no reason as provided under Section 29 of the
CGST Act, 2017 has been mentioned. The learned counsel for
the Petitioner further submitted that even in the order of
cancellation dated 17.05.2024, there are no reasons assigned as
to why the registration has been cancelled.
6. It is the further case of the Petitioner that the Petitioner had
no knowledge about such cancellation and at the time when the
Petitioner applied for enrolling in certain schemes announced by
the Government of India, the Petitioner came to learn that the
Petitioner’s registration had been cancelled.
7. The record also reveals that the Petitioner thereafter had
sought for revocation of the cancellation of the registration by
filing the returns, which was, however, disallowed by the GST
Portal stating that “Timeline of 270 days from the date of
cancellation order provided to taxpayer to file Application for

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Revocation of Cancellation is expired”.
8. In this regard, this Court finds it very pertinent to take note
of that the issue involved in the instant proceedings is no longer
res integra, taking into account that this Court had already dealt
Motaleb Bhuyan Vs. The State of
with similar issues in the case of
Assam and Ors , reported in 2025 SCC OnLine SC 1429.
9. It is the opinion of this Court that as the facts of the instant
case are similar to those of the Petitioners in the judgment
Motaleb Bhuyan (supra)
rendered in the case of , the Petitioner
herein is entitled to similar reliefs.
10. Accordingly, the instant writ petition stands disposed of with
the following observations and directions:
(i) The order of cancellation of registration dated
13.05.2024 is set aside and quashed.
(ii) The Petitioner herein is directed to file the returns for
the period from the date the Petitioner had failed to file the
returns till date, within 30 days from the date of the instant
order.
(iii) The period as stipulated in Section 73(10)/74(10) of the
CGST Act of 2017/AGST Act, 2017 shall be computed from
the date of the instant order, except for the financial year
2026-27, which shall be as per Section 44 of the CGST Act

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of 2017/AGST Act, 2017.
(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