Mohammed Luthfur Rahman vs The Union Of India And 2 Ors.

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GAHC010151202026

2026:GAU-AS:15401
THE GAUHATI HIGH COURT
(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : WP(C)/3857/2026
MOHAMMED LUTHFUR RAHMAN
SON OF ABDUL NOOR, AGED ABOUT- 40 YEARS, PRESENTLY RESIDING AT
PROFESSOR GOLLY HOUSE NO. 9, S.S. ROAD, LAKHTOKIA, P.S.-
PANBAZAR, P.O.- PANBAZAR, GUWAHATI- 781001 IN THE DISTRICT OF
KAMRUP M, ASSAM, CONTACT NO. 9613602552.
VERSUS
THE UNION OF INDIA AND 2 ORS.
REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA,
MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK,
NEW DELHI-110001.
2:THE STATE OF ASSAM
REPRESENTED BY THE COMMISSIONER OF STATE TAX
ASSAM
DISPUR
GUWAHATI 781006.
3:THE ASSISTANT COMMISSIONER OF STATE
TAX
GUWAHATI
- B- 2
KAR BHAWAN
G.S. ROAD
GANESHGURI
DISPUR
GUWAHATI-781006

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BEFORE
HON’BLE MR. JUSTICE DEVASHIS BARUAH

For the Petitioner(s) : Mr. S. Das, Advocate

For the Respondent(s) : Mr. B. Gogoi, Addl. AG, Assam
: Mr. K. Gogoi, CGC

· Date on which Judgment was reserved : NA
· Date of Pronouncement of Judgment : 12.10.2026
· Whether the pronouncement is of
the Operative Part of the Judgment : Yes

· Whether the full Judgment has been
Pronounced : NA
JUDGMENT AND ORDER (ORAL)

Heard Mr. S. Das, the learned counsel appearing on behalf of
the Petitioner and Mr. K. Gogoi, the learned CGC appearing on
behalf of the Respondent No.1. I have also heard Mr. B. Gogoi, the
learned Additional Advocate General who is also the Standing
counsel of the Finance and Taxation Department of the
Government of Assam appearing on behalf of the Respondent Nos.
2 and 3.
2. The Petitioner herein is aggrieved by the action on the part of
the Respondent No.3, who cancelled the Petitioner's GST
registration vide an order dated 14.07.2026 and as such
approached this Court.

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3. The brief facts which led to the filing of the present
proceedings is that the Petitioner carries on the business in the
name and style of M/s Euro Fashion, having its principal place of
business as S.S. Road, Lakhtokia, Guwahati and an additional place
of business at Opposite Sikh Mandir, S.S. Road, Fancy Bazar,
Guwahati. The Petitioner is registered both under the Central
Goods and Services Tax Act, 2017 (for short ‘CGST Act, 2017) as
well as the Assam Goods and Services Tax Act, 2017 (For short
AGST Act, 2017’). The registration number so provided to the
Petitioner is 18ATIPR4544F1ZF. The Annexure-1 to the writ petition
is the Registration Certificate.
4. In the said Registration Certificate, Petitioner's principal place
of business has been duly mentioned. In addition to that, it is also
mentioned that the Petitioner has an additional place of business at
Opposite Sikh Mandir, S.S. Road, Fancy Bazar, Guwahati, in the
district of Kamrup (Metro), Assam, 781001.
5. It is relevant at this stage to take note of that there is a
landlord-tenant dispute in respect to the Petitioner's additional
place of business and in that regard, a suit being Title Suit
No.101/2026 is presently pending. In the said suit, an injunction
order has also been passed in Misc. (J) Case No.195/2026, wherein
the parties have been directed to maintain status quo as regards

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the suit premises.
6. The Petitioner further in terms with Section 5(4) of the Assam
Urban Area Rent Control Act, 1972 has been depositing the rent to
his landlord in respect to the additional place of business. This is
evidenced by the challans which have been enclosed as Annexure-
4 to the writ petition.
7. On 18.06.2026, a Show Cause Notice was issued to the
Petitioner asking the Petitioner as to why the Petitioner's
registration should not be cancelled for not submitting the rent
agreement. The Petitioner on receipt of the said Show Cause
Notice, submitted a detailed reply stating inter alia that in respect
to his principal place of business, there is no dispute and the rent
agreement was also submitted. However, in respect to the
additional place of business, the Petitioner stated that there is a
dispute between the Petitioner and his landlord for which a suit is
pending and an injunction order had also been passed. Taking
into account that no decision in that regard was taken and at the
time of issuance of the Show Cause Notice dated 18.06.2026, the
Petitioner's registration was put under suspension, the Petitioner
was compelled to approach this Court by filing a writ petition being
WP(C) No.3519/2026. The learned Coordinate Bench disposed of
the said writ petition vide an order dated 26.06.2026, directing the

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Respondent No.3 herein to consider the reply submitted by the
Petitioner in response to the Show Cause Notice dated 18.06.2026
and pass an order under Section 29 of the CGST Act read with Rule
21A and Rule 22 of the CGST Rules, as expeditiously as possible
but within an outer limit of 15 days from the date a certified copy
of the order along with the copy of the writ petition with annexures
is served upon the Respondent No.3.
8. The Petitioner thereupon submitted the certified copy of the
order dated 26.06.2026 passed in WP(C) No.3519/2026 along with
a copy of the writ petition and the enclosures therewith.
Subsequent thereto, vide an order dated 14.07.2026, the
registration of the Petitioner was cancelled on the ground that the
Petitioner failed to submit the rent agreement and it is under such
circumstances the present writ petition has been filed.
9. The learned Coordinate Bench of this Court vide an order
dated 10.08.2026 issued notice.
10. An affidavit-in-opposition has also been filed by the
Respondents thereby enclosing the Speaking Order dated
14.07.2026.
11. This Court has heard the learned counsels appearing on behalf
of the parties and has perused the materials on record including

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the provisions of the CGST Act, 2017 as well as the Rules framed
thereinunder.
12. Section 29 of the CGST Act of 2017 stipulates as to when a
Proper Officer can cancel or suspend the registration. Sub-Section
(2) of Section 29 of the CGST Act of 2017 is relevant for the
purpose of the present proceedings and as such the said Sub-
Section (2) of Section 29 of the CGST Act of 2017 along with the
provisos are reproduced herein under:
“ Section 29 – Cancellation [or suspension] of registration
(1) ........
(2) The proper officer may cancel the registration of a person from such date,
including any retrospective date, as he may deem fit, where,–
(a) a registered person has contravened such provisions of the Act or the
rules made thereunder as may be prescribed; or
(b) a person paying tax under section 10 has not furnished [the return for a
financial year beyond three months from the due date of furnishing the
said return]; or
(c) any registered person, other than a person specified in clause (b), has
not furnished returns for [such continuous tax period as may be
prescribed]; or
(d) any person who has taken voluntary registration under sub-section (3) of
section 25 has not commenced business within six months from the date
of registration; or

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(e) registration has been obtained by means of fraud, wilful misstatement or
suppression of facts:
Provided that the proper officer shall not cancel the registration without
giving the person an opportunity of being heard:
Provided further that during pendency of the proceedings relating to
cancellation of registration, the proper officer may suspend the registration for
such period and in such manner as may be prescribed.”
13. A perusal of the above quoted Sub-Section (2) of Section 29 of
the CGST Act of 2017 would show that the circumstances when the
registration of a person can be cancelled from such date, including
any retrospective date.

In the backdrop of the present facts, Clauses (b), (c), (d), and
(e) of Sub-Section (2) of Section 29 of the CGST Act of 2017 has
no application. However, Clause (a) of Section 29(2) at best can be
applied inasmuch as, it stipulates that when a registered person
has contravened the provisions of the Act or the rules made
thereunder as may be prescribed. The prescription can be seen at
Rule 21 of the Central Goods and Services Tax Rules, 2017 (for
short ‘the Rules of 2017’) which stipulates as to when the
registration can be cancelled in certain cases. The said Rule 21 of
the Rules of 2017 being relevant is reproduced herein under:
“ Rule 21. Registration to be cancelled in certain cases.—
The registration granted to a person is liable to be cancelled, if the said

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person—
(a) does not conduct any business from the declared place of business;

or
(b) issues invoice or bill without supply of goods or services [or both]

in violation of the provisions of the Act, or the rules made
thereunder; or
(c) violates the provisions of section 171 of the Act or the rules made
thereunder.
(d) violates the provision of rule 10A.
(e) avails input tax credit in violation of the provisions of section 16 of

the Act or the rules made thereunder; or
(f) furnishes the details of outward supplies in FORM GSTR-1 [as

amended in FORM GSTR – 1A if any,] under section 37 for one or
more tax periods which is in excess of the outward supplies
declared by him in his valid return under section 39 for the said
tax periods; or
(g) violates the provision of rule 86B;
(ga) violates the provisions of third or fourth proviso to sub-rule (1) of
rule 23; or
(h) being a registered person required to file return under subsection
(1) of section 39 for each month or part thereof, has not
furnished returns for a continuous period of six months;
(i) being a registered person required to file return under proviso to
subsection (1) of section 39 for each quarter or part thereof, has
not furnished returns for a continuous period of two tax periods.”

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14. From a perusal of the above Rule, it would show that if a
person does not conduct any business from the declared place of
business, the registration granted to a person is liable to be
cancelled. In other words, if a person has declared a particular
place of business and upon inspection being carried out, it is found
that the person is no longer carrying on the business in the same
location, the registration of the person can be cancelled.
15. This aspect is further clear from a reading of Rule 25 of the
Rules of 2017 which stipulates about the physical verification of the
business premises in certain cases. Taking into account that in the
present case, the Petitioner had duly submitted the rent agreement
in respect to the principal place of business, as is noted in the
Certificate of Registration and it is on the ground that the Petitioner
had failed to submit the rent agreement in respect to the additional
place of business, this Court now finds it relevant to take note of
the Form REG-01. This form is relevant inasmuch as, an application
for registration is in terms with Form REG-01 and further, Rule 8 of
the Rules of 2017 also mandated that what are the documents
required to be submitted is mentioned in the form.
16. A further perusal of the Form REG-01 stipulates the list of
documents to be uploaded. Interestingly, the documents which are
to be uploaded only pertains to the proof of principal place of

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business and has no relation as regards the proof of additional
place of business. The relevant portion of the Form REG-01 which
is at Serial No.3 under the caption "list of documents to be
uploaded" being relevant, is reproduced herein under:
3 . Proof of Principal Place of Business:
“
(a) For Own premises –
Any document in support of the ownership of the premises like latest
Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.
(b) For Rented or Leased premises-
A copy of the valid Rent/Lease Agreement with any document in
support of the ownership of the premises of the Lessor like Latest
Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.
(c) For premises no covered in (a) & (b) above -
A copy of the Consent Letter with any document in support of the
ownership of the premises of the Consenter like Municipal Khata copy
or Electricity Bill copy. For shared properties also, the same documents
may be uploaded.
(d) For rented/leased premises where the Rent/lease agreement is not
available, an affidavit to that effect along with any document in
support of the possession of the premises like copy of Electricity Bill.
(e) If the principal place of business is located in an SEZ or the applicant is
an SEZ developer, necessary documents/certificates issued by
Government of India are required to be uploaded.”

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17. In the backdrop of the above, let this Court now consider the
Show Cause Notice dated 18.06.2026 as well as the Speaking
Order dated 14.07.2026.
18. A perusal of both the Show Cause Notice dated 18.06.2026 as
well as the Speaking Order dated 14.07.2026, refers to the
additional place of business. There is no dispute that the Petitioner
has not provided the rent agreement for the principal place of
business.
19. Under such circumstances, it is therefore the opinion of this
Court that to cancel the registration for not submitting the rent
agreement in respect to the additional place of business appears to
be contrary to the provisions of the CGST Act of 2017, the Rules of
2017 as well as the Form REG-01 which is a part of the Rules of
2017. Even otherwise, it is pertinent to take note of that in respect
to the principal place of business, there is no requirement of a rent
agreement if an affidavit to that effect along with any document in
support of possession of the premises like copy of the electricity bill
is submitted.
20. Considering the above, the writ petition therefore stands
disposed of with the following observations and directions:
(i) The Show Cause Notice dated 18.06.2026 is set aside and

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quashed.
(ii) The Speaking Order dated 14.07.2026 as well as the order
dated 14.07.2026 issued by the Respondent No.3 is set aside and
quashed.
(iii) The GST registration of the Petitioner bearing
No.18ATIPR4544F1ZF is restored with effect from the date of
suspension of the Petitioner's registration i.e. on 18.06.2026.
(iv) There shall be no order as to costs.

Bijoy
Saha
Digitally signed
by Bijoy Saha
Date: 2026.10.14
12:41:55 +05'30'
JUDGE
Comparing Assistant