Nizora Projects Pvt Ltd vs Union Of India And 3 Ors

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GAHC010189282026

2026:GAU-AS:12945
THE GAUHATI HIGH COURT
(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : WP(C)/4802/2026
NIZORA PROJECTS PVT LTD
A PRIVATE LIMITED COMPANY, HAVING ITS REGISTERED OFFICE AT
PLOT NO. 1/18, LAND NO. 165, PRAGATINAGAR VILLAGE, BHALUKDUBI,
GOALPARA, ASSAM, PIN783101, REPRESENTED BY ITS MANAGING
DIRECTOR MAZEHARUL ISLAM
VERSUS
UNION OF INDIA AND 3 ORS
REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA,
MINISTRY OF FINANCE, NEW DELHI 110001.
2:THE PRINCIPAL COMMISSIONER OF CENTRAL GOODS SERVICES TAX
GST BHAWAN
KEDAR ROAD
GUWAHATI781001.
3:THE ASSISTANT COMMISSIONER
CENTRAL GOODS SERVICES TAX
GOALPARA DIVISION
GOALPARA
PIN783101
4:THE SUPERINTENDENT
CENTRAL GOODS SERVICES TAX
GOALPARA
DISTRICT GOALPARA
ASSAM
PIN783101

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BEFORE
HONOURABLE MR. JUSTICE DEVASHIS BARUAH

Advocate for the Petitioner(s) : Mr. A. Khanikar, Advocate

Advocate for the Respondent(s) : Mr. S. Chakraborty, CGC
Mr. S. Chetia, SC, CGST

Date on which judgment is reserved : NA

Date of pronouncement of judgment : 07.09.2026

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 Mr. A. Khanikar, the learned counsel appearing on
behalf of the Petitioner. Mr. S. Chakraborty, the learned CGC
appears on behalf of the Respondent Nos.1 and Mr. S. Chetia,
the learned counsel appears on behalf of the Respondent Nos.2
to 4.
2. The Petitioner herein is aggrieved by the cancellation of its
GST registration in terms with Section 29 of the Central Goods
and Services Tax Act, 2017 (for short, ‘the CGST Act of 2017’).
The Petitioner, thereupon, filed an application seeking revocation
of the cancellation of the registration, however, the same was
not allowed by the GST Portal as the time limit prescribed for

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filing of revocation application had elapsed. It is under such
circumstances the Petitioner, therefore, has approached this
Court by filing the instant writ petition.
3. The materials on record reveal that the Petitioner herein is a
Private Limited Company having GST No.18AAICNI229PIZ0 dated
14.04.2022 and is engaged in the business of constructions,
contract and supply and is represented by its Managing Director
Mazeharul Islam and is a registered Assessee under the Central
Goods and Services Tax Act, 2017 (for short, ‘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 provided with the Unique
ID bearing GST Registration No.18AAICNI229PIZ0.
4. It is the allegation of the Petitioner that the Respondent
Authorities without issuance of any Show Cause Notice, GST
registration of the Petitioner has been cancelled vide the
Reference No.ZA1808250106498 dated 12.08.2025 wherein
there was a reference of issuance of Show Cause Notice dated
07.07.2025 which the Petitioner did not received.
5. Mr. A. Khanikar, the learned counsel appearing on behalf of
the Petitioner submitted that the Petitioner was not well
conversant with the provisions of GST online portal and as the

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Petitioner did not receive the Show Cause Notice, the Petitioner
failed to update the GST returns. It is submitted by the learned
counsel for the Petitioner that the order of GST cancellation
dated 12.08.2025 is not at all sustainable in as much as the
contravention of Section 29(2)(C) of the GST Act, Rule 21 & 23
of the GST Rules as well as violation of Natural Justice.
6. The record also reveals that the Petitioner, thereupon, could
not file an application seeking revocation of the cancellation of
the registration due to lapse of time. 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 with similar issues in
the case of Motaleb Bhuyan vs. The State Of Assam And Ors ,
reported in 2025 SCC OnLine SC 1429 .
7. It is the opinion of this Court that similar directions which
have been passed at paragraph No.50 of the said judgment can
be passed in the instant proceedings. Accordingly, the instant
writ petition, therefore, stands disposed of with the following
observations and directions:-
(i) The order of cancellation of registration dated
12.08.2025 is set aside and quashed.
(ii) The Petitioner herein is directed to file the returns for

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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 judgment, except for the financial
year 2025-26, which shall be as per Section 44 of the CGST
Act 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.
8. With the above, the instant writ petition stands disposed
of.

JUDGE
Pradip Kumar Kalita
Digitally signed by Pradip Kumar Kalita
Date: 2026.09.08 14:55:52 +05'30'
Comparing Assistant