2026 (8) TMI 1370

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.... 2. The petitioner has filed the present petition being aggrieved by the order dated 29.04.2024, issued by the Superintendent of CGST, Naharlagun Zone-I, Itanagar Range, whereby, the GST registration of the petitioner has been cancelled. 3. Since the similar matter has been disposed of by the coordinate benches of this Court, vide order dated 29.04.2025, passed in WP(C)179(AP)/2026 (Rakhe Achi Vs. Union of India & Ors.) and vide order dated 22.06.2026 in WP(C)274/2026 (Tai Miri 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 in a similar way. 4. The petitioner is engaged in carrying on multiple businesses including construction, hardware....

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....ng of returns. 8. Mr. T. Lampung, learned counsel for the petitioner, submits that since the cancellation order was passed on 29.04.2024 and the statutory period for seeking revocation has already expired, 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. 9. 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.), and order dated 22.06.2026 passed in WP(C) 274(AP)/2026, (Tai Miri vs. Union of India & Ors.), wherein, the coordinate benches of this Court has passed con....

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....y tax and other dues. 13. Having considered the submissions of the learned counsel for the parties, as well as the orders dated 29.04.2025 and 22.06.2026 passed in the cases of Rakhe Achi (supra) and Tai Miri (supra), respectively, I am of the considered view that the cases relied upon by the learned counsel for the petitioner squarely covers the case of the petitioner. 14. In view of the above, I am of the view that the petitioner is entitled to be granted similar relief. Accordingly, this writ petition is allowed with the following orders: i) The Superintendent of CGST, Naharlagun Zone-I, Itanagar Range GST (respondent No. 3), shall intimate the petitioner with regard to his total statutory outstanding dues, if any, in the ....