Masuk Ahmed Barbhuiya Vs Union of India (Gauhati High Court)
The writ petition before the Gauhati High Court challenged the cancellation of the petitioner’s GST registration by an order dated 15 July 2025 and the subsequent dismissal of the statutory appeal by the Additional Commissioner (Appeals) on 20 November 2025. The petitioner, a proprietorship firm engaged in execution of works contract services in Assam, was a registered assessee under the CGST Act, 2017 and the Assam GST Act, 2017.
The petitioner’s case was that the GST registration was cancelled due to non-filing of returns for a continuous period of six months. A show cause notice dated 12 June 2024 was issued, granting 30 days to respond and fixing a date of hearing. The registration was simultaneously suspended with effect from 12 June 2024 and thereafter cancelled on 15 July 2024 without assigning any reasons. According to the petitioner, the default occurred due to negligence on the part of his tax consultant, who failed to inform him about the non-compliance. Although an appeal was filed, it was rejected, and the petitioner could not apply for revocation of cancellation as the prescribed time limit had expired. It was submitted that GST returns had since been updated up to July 2024 and that the petitioner was willing to comply with all statutory requirements under the proviso to Rule 22(4) of the CGST Rules, 2017.
