2026 (5) TMI 963

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....RA SAIKIA Advocate for the Petitioner: Mr. R S Mishra, Ms. M Dey, Ms B Sarma. Advocate for the Respondent: SC, Finance and Taxation. ORDER Heard Mr. R.S. Mishra, learned counsel for the writ petitioner. Also heard Mr. H Baruah, learned counsel, GST, for the respondents. 2. The petitioner is engaged in execution of works contract and is an assessee registered under the provision of G....

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....itioner was cancelled by the respondent no.3. The petitioner decided to approach the appellate Authority under Section 107 of the CGST Act, 2017 R/W Rule 108 of CGST Rules, 2017 for invocation of cancellation of the GST Registration. However, the respondent no.4 issued a show-cause notice bearing reference no. ZA180225010678J dated 11.02.2025 requiring the petitioner to show-cause as to why his ap....

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....T or SGST as the case may be or both. These statutory dues are required to be paid by all entities who are registered under the GST regime. Such payments of statutory due(s) contribute towards the revenue collection by the Union. If the petitioner is not included within the GST regime, then any statutory dues that may be required to be deposited by the petitioner will not be deposited and which wi....

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....s rejected by the appellate authority. This Court is therefore of the view that since similar such orders have been passed by this Court as well as other Co-ordinate Benches, it will serve no purpose to keep the present writ petition pending. This present writ petition can also be disposed of in terms of similar orders as had been done by the orders passed in W.P(C) No. 6930/2023, W.P(C) No. 1049/....