Sanjaiso Halai Vs Union of India And 2 Ors (Gauhati High Court)
The writ petition was filed under Article 226 of the Constitution of India challenging the order dated 31.12.2025 issued in FORM GST REG-19 by the Superintendent, Namsai Range, CGST and SGST Department, Arunachal Pradesh. Through this order, the GST registration of the petitioner bearing GSTIN No. 12ASPPH5411D1Z8 was cancelled with effect from 31.12.2025.
The petitioner was engaged in the execution of work contracts under the proprietorship firm M/s Mishmi Takin Enterprise. According to the petitioner, he had been complying with the provisions of the relevant Acts and Rules by discharging his tax liabilities as required. However, the GST registration was cancelled because returns had not been filed for a continuous period of six months.
The petitioner’s counsel submitted that in similar matters involving identical facts, Coordinate Benches of the Court had disposed of writ petitions by issuing directions to the GST authorities. One such order was passed in WP(C) No. 7342/2025, decided on 18.12.2025. The counsel further stated that the petitioner was not well acquainted with the CGST and SGST laws and was unable to file the GST returns within the stipulated time due to medical emergencies in the family. On this basis, it was requested that the present writ petition also be disposed of at the motion stage following the approach adopted in earlier cases. The Standing Counsel for the CGST and SGST did not object to this submission.
