Authority: Gauhati High Court, Itanagar Bench
Order Date: 01-10-2026
Case Overview
- Petitioner: Biki Tania, son of Biki Tatum, proprietor of M/s Tatum and Yami Enterprises, engaged in construction work agency and government supply, GST registration No. 12BSXPT2971B1ZG effective 19‑04‑2023, principal place at Joram‑Koloriang Road, Palin, Kra Daadi, Arunachal Pradesh.
- Respondents: Union of India and three officials – Commissioner (Tax and Excise), Commissioner of Central GST and Central Excise, Superintendent of Central GST, Itanagar Range.
- The petitioner’s GST registration was suspended after a Show Cause Notice dated 17‑12‑2024 for non‑filing of returns for six consecutive months; he failed to reply or file returns, leading to cancellation on 21‑01‑2025.
- The petitioner argued that the statutory period to seek revocation had expired and that filing returns after three years from due date is barred, leaving him unable to discharge liabilities.
- Counsel cited earlier judgments where the Court conditionally restored registrations upon full payment of dues. Respondent counsel expressed no objection to similar relief.
Final Outcome
- The Court allowed the writ petition and directed:
1. The Superintendent of CGST, Itanagar Range, to inform the petitioner of all statutory outstanding dues and any penalties as of the cancellation date.
2. The petitioner to pay the dues within 30 days of receiving the intimation.
3. Upon receipt of proof of payment, the Superintendent to revoke the cancellation order dated 21‑01‑2025 and restore the GST registration.
- The petition is disposed of in accordance with these directions.
Topics: GST Registration, Court Order