TaxTMI 
TaxTMI 
2026 (10) TMI 373
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....-2026<br>WP(C)/4818/2026 - -<br>GST<br>HONOURABLE MR. JUSTICE DEVASHIS BARUAH For the Petitioner(s) : Mr. H. Buragohain, Advocate Advocate For the Respondent(s) : Mr. S. C. Keyal, SC, GS and Mr. B. Gogoi, Sc, Finance JUDGMENT AND ORDER Heard Mr. H. Buragohain, the learned counsel appearing on behalf of the Petitioners. Mr. B. Gogoi, the learned counsel appears on behalf of the Responde....
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....e provisions of Goods and Services Tax bearing registration No.18ABXFS2948F1ZH and is represented by its authorized partner Shri Babul Chandra Das (i.e. the Petitioner No.2) is a registered Assessee under the Central Goods and Services Tax Act, 2017 (for short, 'CGST Act of 2017')/Assam Goods & Services Tax Act, 2017 (for short, 'the AGST Act of 2017). The Petitioners have obtained a registration ....
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....nity of hearing. The Petitioners were issued the show cause notice dated 10.08.2022 and the Petitioners were granted 30 days time to file the reply as to why the returns were not filed for a continuous period of 6(six) months. However, in the said show cause notice the period of default was not mentioned and within a period of 30 days, the petitioners GST Registration was cancelled without hearing....
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.... writ petition, therefore, stands disposed of with the following observations and directions:- (i) The order of cancellation of registration dated 06.04.2024 is set aside and quashed. (ii) The Petitioners herein are directed to file the returns for the period from the date the Petitioners had failed to file the returns till date, within 30 days from the date of the instant order.....