2026 (6) TMI 1408

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....the order dated 27.05.2023, issued by the Superintendent of CGST, Naharlagun Zone-I, Itanagar Range, whereby the GST registration of the petitioner has been cancelled, the present petition is filed. 3. Since the similar matter has been disposed of by the coordinate bench of this Court, vide order dated 29.04.2025, passed in WP(C)179(AP)/2026 (Rakhe Achi Vs. Union of India & Ors.) and as agreed to by the learned counsel for the parties, the writ petition is taken up for disposal at the motion stage. 4. The petitioner is engaged in the business of steel and iron fabrication, brick manufacturing, auto spare parts, Government order supplies, etc., under the name and style of M/s H.A.C.A. Enterprise, having its principal place of business ....

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....pired, coupled with the restriction on filing returns after the expiry of three years from the due date, the petitioner is presently unable to file the pending returns and discharge his tax liabilities through the GST portal. 8. Mr. Lampung, learned counsel for the petitioner, by referring to the order dated 29.04.2025, passed in WP(C)179(AP)/2026 (Rakhe Achi Vs. Union of India & Ors.), wherein, the coordinate bench of this Court has passed conditional order by directing the respondent authorities to revoke the cancellation of the GST registration, subject to complete payment of all the dues, submits that the case of the petitioner is squarely covered by the said order. 9. Mr. K. Danggen, learned counsel appearing on behalf of Mr. M. ....